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)
et_2024_6 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 - IBFD.pdf
[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 European & international law
Author, co-author :
Prats, Alfredo Garcia
HASLEHNER, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL)
Ivanovski, Aleksandar
Kemmeren, Eric
Kofler, Georg
Lang, Michael
Nogueira, João Félix Pinto
Panayi, Christiana H. J. I.
Raventós-Calvo, Stella
Richelle, Isabelle
Rust, Alexander
External co-authors :
yes
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)
