On 5 December 2023, the Court of Justice of the European Union delivered its judgment in the Engie state aid case, concluding that the EU Commission’s review of the tax rulings granted by Luxembourg to the Engie group was in breach of EU law.
This article, put together by our Tax Partner & Head of Transfer Pricing, Oliver R. Hoor, provides a clear and concise overview of (i) the fact pattern of the Engie case, (ii) how the concept of state aid applies in the field of taxation and (iii) the decision of the CJEU.