000			01630nab a2200265 c 4500
999			_c145785 _d145785
003			ES-MaIEF
005			20220411112747.0
007			ta
008			220411t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_93984 _aDe Broe, Luc
245		4	_aThe General Court's judgment in Engie _bthe non-application of a national GAAR confers State Aid _c Luc De Broe, Mélanie Massant
500			_aResumen.
520			_aIn 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.
650		4	_aGRUPOS DE EMPRESAS _932211
650		4	_aIMPUESTOS _947460
650		4	_aLUXEMBURGO _947874
650		4	_aAYUDA ESTATAL _932236
650		4	_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS _948611
650			_aUNION EUROPEA _948644
650			_aJURISPRUDENCIA _947570
700	1		_969159 _aMassant, Mélanie
773	0		_9167109 _oOP 2141-B/2022/1 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _gv. 31, Issue 1, February 2022, p. 6-15
942			_cART