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Document 62024CA0146
Case C-146/24 P: Judgment of the Court (Sixth Chamber) of 30 October 2025 – Fugro v Council (Appeal – Taxation – Combating of tax avoidance – Directive (EU) 2022/2523 – Global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union – Article 17 – International shipping income exclusion – Challenge to the scope of that exclusion – Admissibility – Article 263, fourth paragraph, TFEU – Locus standi – Lack of individual concern)
Case C-146/24 P: Judgment of the Court (Sixth Chamber) of 30 October 2025 – Fugro v Council (Appeal – Taxation – Combating of tax avoidance – Directive (EU) 2022/2523 – Global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union – Article 17 – International shipping income exclusion – Challenge to the scope of that exclusion – Admissibility – Article 263, fourth paragraph, TFEU – Locus standi – Lack of individual concern)
Case C-146/24 P: Judgment of the Court (Sixth Chamber) of 30 October 2025 – Fugro v Council (Appeal – Taxation – Combating of tax avoidance – Directive (EU) 2022/2523 – Global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union – Article 17 – International shipping income exclusion – Challenge to the scope of that exclusion – Admissibility – Article 263, fourth paragraph, TFEU – Locus standi – Lack of individual concern)
OJ C, C/2025/6591, 22.12.2025, ELI: http://data.europa.eu/eli/C/2025/6591/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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Official Journal |
EN C series |
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C/2025/6591 |
22.12.2025 |
Judgment of the Court (Sixth Chamber) of 30 October 2025 – Fugro v Council
(Case C-146/24 P) (1)
(Appeal - Taxation - Combating of tax avoidance - Directive (EU) 2022/2523 - Global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union - Article 17 - International shipping income exclusion - Challenge to the scope of that exclusion - Admissibility - Article 263, fourth paragraph, TFEU - Locus standi - Lack of individual concern)
(C/2025/6591)
Language of the case: English
Parties
Appellant: Fugro NV (represented by: T.C. Gerverdinck, advocaat)
Other party to the proceedings: Council of the European Union (represented by: E. d’Ursel, K. Pavlaki and G. Rugge, acting as Agents)
Intervener in support of the other party: European Commission (represented by: A. Armenia, L. Nicolae and W. Roels, acting as Agents)
Operative part of the judgment
The Court:
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1. |
Dismisses the appeal; |
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2. |
Orders Fugro NV, in addition to bearing its own costs, to pay those incurred by the Council of the European Union; |
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3. |
Orders the European Commission to bear its own costs. |
(1) OJ C, C/2024/2737.
ELI: http://data.europa.eu/eli/C/2025/6591/oj
ISSN 1977-091X (electronic edition)