Alleged state aid in relation to a deduction/ non-inclusion structure in Luxembourg – opinion statement ECJ-TF 1/2024 on the decision of the CJEU of 5 December 2023 in Engie (Joined Cases C-451/21P and C-454/21P)

Alfredo Garcia Prats, Werner Haslehner, Aleksandar Ivanovski*, Eric Kemmeren, Georg Kofler*, Michael Lang, João Félix Pinto Nogueira, Christiana H. J. I. Panayi, Stella Raventós-Calvo, Isabelle Richelle, Alexander Rust

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

Abstract

In this CFE Opinion Statement, submitted to the EU Institutions in February 2024, the CFE ECJ Task Force comments on the CJEU’s decision of 5 December 2023 in Engie (Joined Cases C-451/21P and C-454/21P), which addressed alleged State aid in relation to a deduction/non-inclusion structure in Luxembourg.

Original languageEnglish
Pages (from-to)261-268
Number of pages8
JournalEuropean Taxation
Volume64
Issue number6
DOIs
Publication statusPublished - Jun 2024

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