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2023-06 Reports of Cases before the Court of Justice and the Court of First Instance 1 (2023)

handle is hein.intyb/rcbjcofi0434 and id is 1 raw text is: Reports of Cases OPINION OF ADVOCATE GENERAL KOKOTT delivered on 4 May 20231 Case C-454/21 P Engie Global LNG Holding Sarl, Engie Invest International SA, Engie SA v European Commission Case C-451/21 P Grand Duchy of Luxembourg v European Commission (Appeal - Rules on State aid - Measures implemented by the Grand Duchy of Luxembourg in favour of Engie - Selective advantage - Determination of the reference system - Standard of review for selective advantage in tax law - Tax ruling - Error in the application of the law in favour of the taxpayer as a selective advantage - Group relief and hidden profit distributions - Unwritten 'principle of correspondence' - Interpretation of domestic law by the Commission - Incorrect application of a general anti-abuse rule as a selective advantage) I. Introduction 1. These appeals give the Court another opportunity2 to review a tax ruling in the light of the rules on State aid. While such tax rulings, on the one hand, contribute to legal certainty, there is at times a latent suspicion, on the other hand, that they lead to agreements between tax authorities and taxpayers in some Member States which are potentially harmful to competition. 2. However, unlike in the other State aid procedures which the Commission has initiated in relation to tax rulings,3 the issue here is not transfer pricing that deviates from the arm's length principle. Instead, in the underlying dispute, the Luxembourg tax authorities had communicated with the Engie group in two sets of tax rulings regarding the fiscal treatment of the restructuring of the group of companies in Luxembourg. In the end, the Commission certified that a convertible 1 Original language: German. 2 In that regard, see in particular the judgment of 8 November 2022, Fiat Chrysler Finance Europe v Commission (C-885/19 P and C-898/19 P, EU:C:2022:859), and the Opinion of Advocate General Pikamie in Ireland v Commission (C-898/19 P, EU:C:2021:1029). 3 See in that respect the judgments of 8 November 2022, Fiat Chrysler Finance Europe v Commission (C-885/19 P and C-898/19 P, EU:C:2022:859); of 15 July 2020, Ireland and Others v Commission (T-778/16 and T-892/16, EU:T:2020:338 - pending under C- 465/20 P); and of 24 September 2019, Netherlands and Others v Commission (T-760/15 and T-636/16, EU:T:2019:669). ECLI:EU:C:2023:3831 1

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