De Broe, Luc
The General Court's judgment in Engie the non-application of a national GAAR confers State Aid / Luc De Broe, Mélanie Massant
Resumen.
In this article, the authors discuss the unprecedented alternative line of reasoning of the European Commission and the General Court in the Engie-case, according to which the non-application of the Luxembourg General Anti-Abuse Rule (GAAR) is considered State aid. Engie had set up a complex intra-group financing structure between Engie-companies located in Luxembourg, which was endorsed by tax rulings issued by the Luxembourg tax authorities. The European Commission found the structure abusive on the basis of the GAAR and decided that the Luxembourg tax authorities had granted State aid to Engie by not applying the GAAR and endorsing the abusive structure in the tax rulings. The General Court agreed.
GRUPOS DE EMPRESAS
IMPUESTOS
LUXEMBURGO
AYUDA ESTATAL
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
Massant, Mélanie
EC Tax Review 0928-2750 [print]v. 31, Issue 1, February 2022, p. 6-15
The General Court's judgment in Engie the non-application of a national GAAR confers State Aid / Luc De Broe, Mélanie Massant
Resumen.
In this article, the authors discuss the unprecedented alternative line of reasoning of the European Commission and the General Court in the Engie-case, according to which the non-application of the Luxembourg General Anti-Abuse Rule (GAAR) is considered State aid. Engie had set up a complex intra-group financing structure between Engie-companies located in Luxembourg, which was endorsed by tax rulings issued by the Luxembourg tax authorities. The European Commission found the structure abusive on the basis of the GAAR and decided that the Luxembourg tax authorities had granted State aid to Engie by not applying the GAAR and endorsing the abusive structure in the tax rulings. The General Court agreed.
GRUPOS DE EMPRESAS
IMPUESTOS
LUXEMBURGO
AYUDA ESTATAL
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
Massant, Mélanie
EC Tax Review 0928-2750 [print]v. 31, Issue 1, February 2022, p. 6-15