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 Union - 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 Ca - IBF (1).pdf
Droit fiscal européen - aides d'Etat - European Tax Law - State Aid
Abstract :
[en] 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.
Disciplines :
Tax law
Author, co-author :
Prats, Alfredo Garcia; University of Valencia, Spain
Haslehner, Werner; University of Luxembourg, Luxembourg
Richelle, Isabelle ; Université de Liège - ULiège > HEC Liège : UER > UER Finance et Droit : Droit fiscal
Rust, Alexander; Institute for Austrian and International Tax Law of WU Wien, Austria
Language :
English
Title :
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)
Alternative titles :
[fr] Aide d'État présumée en rapport avec une structure de déduction/non-inclusion au Luxembourg - OS de la ECJ TFA 1/2024
Original title :
[en] 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)
Publication date :
June 2024
Journal title :
European Taxation
ISSN :
0014-3138
eISSN :
2352-9199
Publisher :
International Bureau of Fiscal Documentation (IBFD)
