The General Court's judgment in Engie the non-application of a national GAAR confers State Aid Luc De Broe, Mélanie Massant
By: De Broe, Luc
.
Contributor(s): Massant, Mélanie.
Material type: 
ArticleSubject(s): GRUPOS DE EMPRESAS | IMPUESTOS | LUXEMBURGO | AYUDA ESTATAL | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA
In:
EC Tax Review v. 31, Issue 1, February 2022, p. 6-15Summary: 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.
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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.
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