State aid prohibition the new GAAR in town Joachim Englisch
By: Englisch, Joachim
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Material type: 
ArticlePublisher: 2021Subject(s): SOCIEDADES | IMPUESTOS | AYUDA ESTATAL | LUXEMBURGO | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA
In:
EC Tax Review v. 30, Issue 4, August 2021, p. 144-149 Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141-B/2021/4-1 (Browse shelf) | Available | OP 2141-B/2021/4-1 |
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.
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