In May, the EU General Court delivered two judgments on fiscal state aid. George Peretz QC (Monckton Chambers) explains why they still matter in the UK in light of the UK’s proposed state aid regime.
On 12 May the EU General Court (GC) issued two further judgments in the series of ongoing appeals against European Commission decisions finding that tax rulings by national tax authorities give rise to unlawful state aid. Both cases involved tax rulings by the Luxembourg tax authorities. In one case Luxembourg and Amazon v Commission (Joined Cases T-816/217 and T-318/18) (Amazon) the GC annulled the Commission’s decision finding state aid; in the other Luxembourg and Engie v Commission (Joined Cases T-516/18 and T-525/18) (Engie) (currently only available in French) the GC upheld the Commission.
Despite the difference of result there is no inconsistency between the two judgments. The two...
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In May, the EU General Court delivered two judgments on fiscal state aid. George Peretz QC (Monckton Chambers) explains why they still matter in the UK in light of the UK’s proposed state aid regime.
On 12 May the EU General Court (GC) issued two further judgments in the series of ongoing appeals against European Commission decisions finding that tax rulings by national tax authorities give rise to unlawful state aid. Both cases involved tax rulings by the Luxembourg tax authorities. In one case Luxembourg and Amazon v Commission (Joined Cases T-816/217 and T-318/18) (Amazon) the GC annulled the Commission’s decision finding state aid; in the other Luxembourg and Engie v Commission (Joined Cases T-516/18 and T-525/18) (Engie) (currently only available in French) the GC upheld the Commission.
Despite the difference of result there is no inconsistency between the two judgments. The two...
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