State aid: In the joined cases of Luxembourg v Commission (Case C- 451/21) and P Engie Global LNG Holdings and others v Commission (Case C- 454/21) (5 December 2023) finding that Luxembourg has granted unlawful state aid to Engie (formerly GDF Suez) the CJEU has upheld appeals regarding tax benefits granted by Luxembourg to companies in the Engie Goup. By way of background the Commission found that the Luxembourg tax authorities had issued two sets of tax rulings in connection with complex corporate and financial arrangements within the Engie group. According to the Commission that tax treatment had enabled that group to avoid taxation on almost all the profit made by the subsidiaries established in Luxembourg. The Commission concluded that those tax rulings constituted state aid that was incompatible with the internal market and had to be recovered by the Luxembourg authorities from the beneficiaries of...
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