Englisch, Joachim
State aid prohibition the new GAAR in town / Joachim Englisch .-- , 2021
Disponible también en formato electrónico.
In this editorial the author explores the key findings of the European Commission's decision concerning rulings on two parallel arrangements each involving various Luxembourg-based companies of the Engie Group. The article analyses how European Court of Justice case law has paved the way for a 'State aid GAAR', where the Court could or should have decided differently, and the overall implications of the Engie judgment.
SOCIEDADES
IMPUESTOS
AYUDA ESTATAL
LUXEMBURGO
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
EC Tax Review 0928-2750 [print]v. 30, Issue 4, August 2021, p. 144-149
State aid prohibition the new GAAR in town / Joachim Englisch .-- , 2021
Disponible también en formato electrónico.
In this editorial the author explores the key findings of the European Commission's decision concerning rulings on two parallel arrangements each involving various Luxembourg-based companies of the Engie Group. The article analyses how European Court of Justice case law has paved the way for a 'State aid GAAR', where the Court could or should have decided differently, and the overall implications of the Engie judgment.
SOCIEDADES
IMPUESTOS
AYUDA ESTATAL
LUXEMBURGO
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
EC Tax Review 0928-2750 [print]v. 30, Issue 4, August 2021, p. 144-149