Order of the General Court of 15 December 2023 – Fugro v Council

(Case T-143/23) ¹

(Action for annulment – 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 – International shipping income exclusion – Challenge to the scope of that exclusion – Lack of individual concern – Inadmissibility)

Language of the case: English

Parties

Applicant: Fugro NV (Leidschendam, Netherlands) (represented by: C. Docclo, lawyer)

Defendant: Council of the European Union (represented by: K. Pavlaki, E. d’Ursel and G. Rugge, acting as Agents)

Re:

By its action under Article 263 TFEU, the applicant seeks the partial annulment of Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union (OJ 2022 L 328, p. 1).

Operative part of the order

1.    The action is dismissed as inadmissible.

2.    There is no longer any need to adjudicate on the applications to intervene submitted by the Kingdom of the Netherlands, by the European Commission, by Koninklijke Boskalis BV and Boskalis Offshore Transport Services NV, by Heerema Offshore Energy Solutions BV, by Van Oord NV and Vox Amalia SL and by Koninklijke Vereniging van Nederlandse Reders.

3.    Fugro NV shall bear its own costs and pay those of the Council of the European Union, with the exception of those relating to the applications to intervene.

4.    Fugro, the Council and the applicants for leave to intervene referred to in point 2 of this operative part shall each bear their own costs relating to the applications to intervene.

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¹     OJ C 164, 8.5.2023.