Case C-451/21 PC-451/21 P
Court of Justice
Status:
In progressCase on which the appeal is based:
62018TJ0516
DECISION
- Title
- Judgment of the Court (Grand Chamber) of 5 December 2023. Grand Duchy of Luxembourg and Others v European Commission. Appeal
– State aid – Article 107(1) TFEU – Tax rulings adopted by a Member State – Aid declared incompatible with the internal market
– Obligation to recover that aid – Concept of ‘advantage’ – Determination of the reference framework – ‘Normal’ taxation under
national law – Review by the Court of Justice of the interpretation and application of national law by the General Court of
the European Union – Direct taxation – Strict interpretation – Powers of the European Commission – Obligation to state reasons
– Legal classification of the facts – Concept of ‘abuse of law’ – Ex ante assessment by the tax authorities of the Member
State concerned – Principle of legal certainty. Joined Cases C-451/21 P and C-454/21 P.
- ECLI identifier
- ECLI:EU:C:2023:948
- Complementary documents:
-
05/12/2023
PROCEEDINGS
- Title
- Opinion of Advocate General Kokott delivered on 4 May 2023. Grand Duchy of Luxembourg and Others v European Commission. Appeal
– State aid – Article 107(1) TFEU – Tax rulings adopted by a Member State – Aid declared incompatible with the internal market
– Obligation to recover that aid – Concept of ‘advantage’ – Determination of the reference framework – ‘Normal’ taxation under
national law – Review by the Court of Justice of the interpretation and application of national law by the General Court of
the European Union – Direct taxation – Strict interpretation – Powers of the European Commission – Obligation to state reasons
– Legal classification of the facts – Concept of ‘abuse of law’ – Ex ante assessment by the tax authorities of the Member
State concerned – Principle of legal certainty. Joined Cases C-451/21 P and C-454/21 P.
- ECLI identifier
- ECLI:EU:C:2023:383
- Advocate General
- Kokott
04/05/2023