Judgment of the General Court of 12 May 2021 — Luxembourg and Others v Commission

(Cases T-516/18 and T-525/18) (1)

(State aid - Aid implemented by Luxembourg in favour of ENGIE - Decision declaring the aid incompatible with the internal market and unlawful and ordering its recovery - Tax rulings - State resources - Advantage - Combined effect of two tax measures - Participation exemption regime - Taxation of profit distributions - Abuse of law - Selectivity - Reference framework - Finding of a derogation - Comparability of situations - Parent-subsidiary arrangement - Group of companies - Recovery - Indirect harmonisation - Procedural rights - Obligation to state reasons)

(2021/C 263/21)

Language of the case: French

Parties

Applicant in Case T-516/18: Grand Duchy of Luxembourg (represented by: T. Uri, acting as Agent, and D. Waelbroeck, lawyer)

Applicants in Case T-525/18: Engie Global LNG Holding Sàrl (Luxembourg, Luxembourg), Engie Invest International SA (Luxembourg), and Engie (Courbevoie, France) (represented by: B. Le Bret, M. Struys and C. Rydzynski, lawyers)

Defendant: European Commission (represented by: B. Stromsky and S. Noë, acting as Agents)

Intervener in support of the applicant in Case T-516/18: Ireland (represented by: J. Quaney, M. Browne and A. Joyce, acting as Agents, assisted by P. Gallagher and S. Kingston, Senior Counsel, as well as B. Doherty, Barrister)

Re:

Application under Article 263 TFEU seeking annulment of Commission Decision (EU) 2019/421 of 20 June 2018 on State aid SA.44888 (2016/C) (ex 2016/NN) implemented by Luxembourg in favour of ENGIE (OJ 2019 L 78, p. 1).

Operative part of the judgment

The Court:

1.	Joins Cases T-516/18 and T-525/18 for the purposes of the judgment;

2.	Dismisses the actions;

3.	Orders the Grand Duchy of Luxembourg to bear its own costs and to pay those incurred by the European Commission in Case T-516/18;

4.	Orders Engie Global LNG Holding Sàrl, Engie Invest International SA and Engie to bear their own costs and to pay those incurred by the Commission in Case T-525/18;

5.	Orders Ireland to bear its own costs.

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(1)  OJ C 399, 5.11.2018.