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Engie: favourable decision from European Court of Justice
(CercleFinance.com) - This morning, the European Court of Justice overturned a decision by the European Commission to force Engie to pay E120m in taxes to Luxembourg.
The Commission had denounced a tax arrangement between the group and the Duchy. The Court of Justice says that the Commission had 'infringed Union law'. The Court of Justice considers that in order to support its decision, the Commission should have established that, in the tax rulings at issue, the Luxembourg tax authorities had departed from their own practice in respect of transactions comparable to those at issue. The judgment considers that the Commission made errors in its various analyses of the reference frameworks defining the normal taxation system and that these errors vitiated the entire selectivity analysis. Consequently, the Commission's decision is annulled. Copyright (c) 2023 CercleFinance.com. All rights reserved. |
23/05/2025 17:40
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