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

doi:10.59403/1zxmy22

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 journal › Article › peer-review

1 Citation (Scopus)

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 language	English
Pages (from-to)	261-268
Number of pages	8
Journal	European Taxation
Volume	64
Issue number	6
DOIs	https://doi.org/10.59403/1zxmy22
Publication status	Published - Jun 2024

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Prats, A. G., Haslehner, W., Ivanovski, A., Kemmeren, E., Kofler, G., Lang, M., Nogueira, J. F. P., Panayi, C. H. J. I., Raventós-Calvo, S., Richelle, I., & Rust, A. (2024). 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). European Taxation, 64(6), 261-268. https://doi.org/10.59403/1zxmy22

@article{fa543827e08944f7becbf390a71cde73,

title = "Alleged state aid in relation to a deduction/ non-inclusion structure in Luxembourg {\textendash} 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)",

abstract = "In this CFE Opinion Statement, submitted to the EU Institutions in February 2024, the CFE ECJ Task Force comments on the CJEU{\textquoteright}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.",

author = "Prats, \{Alfredo Garcia\} and Werner Haslehner and Aleksandar Ivanovski and Eric Kemmeren and Georg Kofler and Michael Lang and Nogueira, \{Jo{\~a}o F{\'e}lix Pinto\} and Panayi, \{Christiana H. J. I.\} and Stella Ravent{\'o}s-Calvo and Isabelle Richelle and Alexander Rust",

year = "2024",

month = jun,

doi = "10.59403/1zxmy22",

language = "English",

volume = "64",

pages = "261--268",

journal = "European Taxation",

issn = "0014-3138",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

number = "6",

}

Prats, AG, Haslehner, W, Ivanovski, A, Kemmeren, E, Kofler, G, Lang, M, Nogueira, JFP, Panayi, CHJI, Raventós-Calvo, S, Richelle, I & Rust, A 2024, '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)', European Taxation, vol. 64, no. 6, pp. 261-268. https://doi.org/10.59403/1zxmy22

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). / Prats, Alfredo Garcia; Haslehner, Werner; Ivanovski, Aleksandar et al.
In: European Taxation, Vol. 64, No. 6, 06.2024, p. 261-268.

Research output: Contribution to journal › Article › peer-review

TY - JOUR

T1 - 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)

AU - Prats, Alfredo Garcia

AU - Haslehner, Werner

AU - Ivanovski, Aleksandar

AU - Kemmeren, Eric

AU - Kofler, Georg

AU - Lang, Michael

AU - Nogueira, João Félix Pinto

AU - Panayi, Christiana H. J. I.

AU - Raventós-Calvo, Stella

AU - Richelle, Isabelle

AU - Rust, Alexander

PY - 2024/6

Y1 - 2024/6

N2 - 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.

AB - 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.

UR - https://www.scopus.com/pages/publications/85201288761

U2 - 10.59403/1zxmy22

DO - 10.59403/1zxmy22

M3 - Article

AN - SCOPUS:85201288761

SN - 0014-3138

VL - 64

SP - 261

EP - 268

JO - European Taxation

JF - European Taxation

IS - 6

ER -

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)

Abstract

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