The European Court of Justice of the CJEU (ECJ) issued its judgment in joined cases UK v Commission (C- 555/22 P) ITV v Commission and others (C- 556/22 P) and LSEGH (Luxembourg) and others v Commission and others (C- 564/22 P) (19 September)) an appeal against the General Court’s judgment in Joined Cases T- 363/19 and T- 456/19 dismissing an action for annulment against the Commission’s decision of 2 April 2019 finding that the UK had granted between 2013 and 2018 unlawful State aid to certain multinational groups by means of tax advantages (SA.44896) (the Commission’s 2019 decision). The ECJ (following Advocate General Medina’s opinion) set aside the judgment of the General Court and annulled the Commission’s 2019 decision.
According to the Commission the UK’s Controlled Foreign Company (CFC) rules were aimed at preventing the UK companies from using a subsidiary based on a low or no...
