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Judgment of the General Court (Second Chamber, Extended Composition) of 12 May 2021

Grand Duchy of Luxembourg and Others v European Commission

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

Cases T-516/18 and T-525/18

(Appeal Case before the Court of Justice C-451/21 P)

Documents in the Case

Document

Date

Name of the parties

Subject-matter

Curia

EUR-Lex

Autres Liens

Order
ECLI:EU:T:2021:599

16/09/2021

Luxembourg v Commission

Competition
- State aid

Judgment (OJ)

18/06/2021

Luxembourg v Commission

Competition
- State aid

Judgment
ECLI:EU:T:2021:251

12/05/2021

Luxembourg v Commission

Competition
- State aid

Abstract
ECLI:EU:T:2021:251

12/05/2021

Luxembourg v Commission

Competition
- State aid

Application (OJ)

19/10/2018

Luxembourg v Commission

Competition
- State aid

Legal analysis of the decision or of the case

Reports of Cases

not yet published (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.00 General

3 Legal proceedings
  3.02 Actions for annulment
    3.02.04 Pleas in law
      3.02.04.03 Misuse of powers

2 Institutional framework of the European Union
2.05 Legal acts of the European Union
2.05.06 Statement of reasons

4 Internal policy of the European Union
  4.09 State aid
    4.09.04 Procedure for reviewing aid
      4.09.04.07 Commission decision following the formal investigation procedure
        4.09.04.07.01 Statement of reasons for the decision following the formal investigation procedure

1 The legal order of the European Union
  1.01 Sources of EU law
    1.01.02 General principles of law
      1.01.02.05 Rights of the defence and procedural guarantees

4 Internal policy of the European Union
  4.09 State aid
    4.09.04 Procedure for reviewing aid
      4.09.04.06 Formal investigation procedure

4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.02 Use of State resources

4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.03 Advantage conferred on an undertaking
        4.09.01.03.00 General

3 Legal proceedings
  3.02 Actions for annulment
    3.02.04 Pleas in law
      3.02.04.04 Infringement of essential procedural requirements

4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.00 General

4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.04 Selective nature of the measure
        4.09.01.04.01 Selective nature of national tax measures

4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.00 General

4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.04 Selective nature of the measure
        4.09.01.04.01 Selective nature of national tax measures

4 Internal policy of the European Union
  4.04 Free movement of persons and services
    4.04.02 Freedom of establishment
      4.04.02.00 General

4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.00 General

4 Internal policy of the European Union
  4.09 State aid
    4.09.04 Procedure for reviewing aid
      4.09.04.00 General

4 Internal policy of the European Union
  4.09 State aid
    4.09.04 Procedure for reviewing aid
      4.09.04.08 Implementation of the Commission decision and recovery
        4.09.04.08.00 General

Citations of case-law or legislation

References in grounds of judgment

TFEU, Article 49 : paragraphs 465, 473, 474
TFEU, Article 107 : paragraphs 268, 332
TFEU, Article 107 -P1 : paragraphs 64, 214, 219, 241, 304, 351
TFEU, Article 108 : paragraphs 188, 506
TFEU, Article 108 -P2 : paragraphs 54, 192
TFEU, Article 108 -P3 : paragraph 64
12016E-article : paragraphs 133, 134, 153
12016E-article : paragraphs 133, 134, 153
12016E-article : paragraphs 133, 134, 153
12016E-article : paragraphs 142, 152, 154, 172
12016E-article -P1 : paragraphs 140, 141, 149, 150
12016E-article : paragraphs 154, 158
12016E-article : paragraphs 133, 134, 153
12016E-article : paragraphs 133, 134, 153
12016E-article : paragraphs 133, 134, 153
12016E-article : paragraphs 133, 134, 153
12016E-article : paragraphs 133, 134, 153
12016E-article : paragraph 168
12016M-article : paragraphs 133, 153
12016M-article : paragraphs 133, 153
Directive 90/435 : paragraph 86
Directive 2011/96 : paragraphs 86, 263, 264, 266, 269, 272, 274, 278, 280, 283 - 285, 287, 451
Directive 2011/96 -A04 : paragraph 275
Directive 2011/96 -C3 : paragraph 276
Decision 2014/200 : paragraph 337
Decision 2014/200 -C131 : paragraph 348
Decision 2014/200 -C140 : paragraph 348
Directive 2014/86 -A01 : paragraph 286
Secondary Legislation - Internal Act of the Institutions - 32015Q0423(01) -A27P5 : paragraphs 103, 118
Secondary Legislation - Internal Act of the Institutions - 32015Q0423(01) -A28 : paragraph 117
Secondary Legislation - Internal Act of the Institutions - 32015Q0423(01) -A28P5 : paragraph 102
Secondary Legislation - Internal Act of the Institutions - 32015Q0423(01) -A68 : paragraph 128
Secondary Legislation - Internal Act of the Institutions - 32015Q0423(01) -A68P1 : paragraph 126
Secondary Legislation - Internal Act of the Institutions - 32015Q0423(01) -A106P2 : paragraph 115
Secondary Legislation - Internal Act of the Institutions - 32015Q0423(01) -A142 : paragraph 105
Secondary Legislation - Internal Act of the Institutions - 32015Q0423(01) -A143 : paragraph 105
Regulation 1589/2015 : paragraph 188
Regulation 1589/2015 -A06 : paragraph 193
Regulation 1589/2015 -A09 : paragraph 195
Regulation 1589/2015 -A16 : paragraph 496
Decision 2016/1699 : paragraph 480
Directive 2016/1164 : paragraphs 430, 451
Decision 2019/421 : paragraphs 34, 63, 75, 76, 112, 122, 137, 153, 155, 156, 159 - 161, 164, 167, 170 - 172, 178, 186, 187, 189, 191, 200, 202, 205, 207, 209, 228, 242, 261, 262, 296, 338, 347, 381, 394, 430, 482, 484, 492
Decision 2019/421 -A02 : paragraphs 110, 489, 497
Decision 2019/421 -C : paragraphs 97, 254, 400
Decision 2019/421 -C16 : paragraphs 4, 64, 386
Decision 2019/421 -C17 : paragraph 4
Decision 2019/421 -C18 : paragraph 4
Decision 2019/421 -C19 : paragraph 4
Decision 2019/421 -C20 : paragraph 4
Decision 2019/421 -C21 : paragraph 4
Decision 2019/421 -C22 : paragraph 4
Decision 2019/421 -C23 : paragraph 16
Decision 2019/421 -C24 : paragraph 16
Decision 2019/421 -C25 : paragraph 16
Decision 2019/421 -C26 : paragraph 16
Decision 2019/421 -C27 : paragraphs 16, 45
Decision 2019/421 -C28 : paragraph 16
Decision 2019/421 -C29 : paragraph 16
Decision 2019/421 -C30 : paragraph 16
Decision 2019/421 -C31 : paragraph 16
Decision 2019/421 -C32 : paragraph 16
Decision 2019/421 -C33 : paragraph 16
Decision 2019/421 -C34 : paragraphs 16, 36, 39, 42
Decision 2019/421 -C35 : paragraphs 16, 69
Decision 2019/421 -C36 : paragraph 16
Decision 2019/421 -C37 : paragraph 16
Decision 2019/421 -C38 : paragraph 16
Decision 2019/421 -C39 : paragraphs 16, 71
Decision 2019/421 -C40 : paragraph 16
Decision 2019/421 -C41 : paragraph 16
Decision 2019/421 -C42 : paragraph 16
Decision 2019/421 -C43 : paragraphs 16, 322
Decision 2019/421 -C44 : paragraph 16
Decision 2019/421 -C45 : paragraph 16
Decision 2019/421 -C46 : paragraphs 16, 46
Decision 2019/421 -C47 : paragraphs 16, 46, 69
Decision 2019/421 -C48 : paragraphs 16, 20
Decision 2019/421 -C49 : paragraphs 16, 46
Decision 2019/421 -C50 : paragraph 16
Decision 2019/421 -C51 : paragraph 16
Decision 2019/421 -C52 : paragraphs 16, 71
Decision 2019/421 -C53 : paragraphs 16, 46
Decision 2019/421 -C54 : paragraph 16
Decision 2019/421 -C55 : paragraph 16
Decision 2019/421 -C56 : paragraphs 16, 73
Decision 2019/421 -C57 : paragraphs 16, 46, 73
Decision 2019/421 -C58 : paragraph 16
Decision 2019/421 -C59 : paragraph 29
Decision 2019/421 -C60 : paragraph 29
Decision 2019/421 -C61 : paragraphs 29, 37, 40, 43
Decision 2019/421 -C62 : paragraphs 29, 69
Decision 2019/421 -C63 : paragraph 29
Decision 2019/421 -C64 : paragraph 29
Decision 2019/421 -C65 : paragraph 29
Decision 2019/421 -C66 : paragraph 29
Decision 2019/421 -C67 : paragraph 29
Decision 2019/421 -C68 : paragraph 29
Decision 2019/421 -C69 : paragraph 29
Decision 2019/421 -C70 : paragraph 29
Decision 2019/421 -C71 : paragraph 29
Decision 2019/421 -C72 : paragraph 29
Decision 2019/421 -C73 : paragraph 29
Decision 2019/421 -C74 : paragraphs 29, 32
Decision 2019/421 -C75 : paragraph 29
Decision 2019/421 -C76 : paragraph 29
Decision 2019/421 -C77 : paragraph 29
Decision 2019/421 -C78 : paragraphs 77, 144, 244, 399, 443
Decision 2019/421 -C79 : paragraphs 77, 144, 244, 399, 443
Decision 2019/421 -C80 : paragraphs 77, 144, 244, 399, 443
Decision 2019/421 -C81 : paragraphs 77, 144, 244, 399, 443
Decision 2019/421 -C82 : paragraphs 81, 144
Decision 2019/421 -C83 : paragraphs 23, 81, 144
Decision 2019/421 -C84 : paragraphs 23, 81, 144
Decision 2019/421 -C85 : paragraphs 23, 81, 144
Decision 2019/421 -C86 : paragraphs 23, 81, 144
Decision 2019/421 -C87 : paragraphs 81, 144
Decision 2019/421 -C88 : paragraph 144
Decision 2019/421 -C89 : paragraphs 22, 91, 144
Decision 2019/421 -C90 : paragraphs 92, 144
Decision 2019/421 -C91 : paragraph 203
Decision 2019/421 -C92 : paragraph 203
Decision 2019/421 -C93 : paragraph 203
Decision 2019/421 -C94 : paragraph 203
Decision 2019/421 -C95 : paragraph 203
Decision 2019/421 -C96 : paragraph 203
Decision 2019/421 -C97 : paragraph 203
Decision 2019/421 -C98 : paragraph 203
Decision 2019/421 -C99 : paragraph 203
Decision 2019/421 -C100 : paragraph 203
Decision 2019/421 -C156 : paragraphs 66, 216
Decision 2019/421 -C157 : paragraph 66
Decision 2019/421 -C158 : paragraph 221
Decision 2019/421 -C160 : paragraph 95
Decision 2019/421 -C162 : paragraphs 224, 386
Decision 2019/421 -C163 : paragraphs 67, 74
Decision 2019/421 -C164 : paragraph 74
Decision 2019/421 -C165 : paragraphs 51, 74
Decision 2019/421 -C166 : paragraphs 67, 74, 244, 246
Decision 2019/421 -C167 : paragraphs 74, 244, 246
Decision 2019/421 -C168 : paragraphs 74, 244, 246
Decision 2019/421 -C169 : paragraphs 74, 244, 246
Decision 2019/421 -C170 : paragraphs 74, 244, 246
Decision 2019/421 -C171 : paragraphs 144, 244, 246, 399
Decision 2019/421 -C172 : paragraphs 144, 224, 244, 246, 399
Decision 2019/421 -C173 : paragraphs 144, 244, 246, 399
Decision 2019/421 -C174 : paragraphs 144, 244, 246, 399
Decision 2019/421 -C175 : paragraphs 144, 244, 246, 399
Decision 2019/421 -C176 : paragraphs 144, 244, 246, 399
Decision 2019/421 -C177 : paragraph 399
Decision 2019/421 -C178 : paragraph 399
Decision 2019/421 -C179 : paragraph 399
Decision 2019/421 -C180 : paragraph 399
Decision 2019/421 -C181 : paragraph 399
Decision 2019/421 -C182 : paragraph 399
Decision 2019/421 -C183 : paragraph 399
Decision 2019/421 -C184 : paragraph 399
Decision 2019/421 -C185 : paragraph 399
Decision 2019/421 -C186 : paragraph 399
Decision 2019/421 -C187 : paragraph 399
Decision 2019/421 -C188 : paragraph 399
Decision 2019/421 -C189 : paragraph 399
Decision 2019/421 -C190 : paragraph 399
Decision 2019/421 -C191 : paragraph 399
Decision 2019/421 -C192 : paragraph 399
Decision 2019/421 -C193 : paragraph 399
Decision 2019/421 -C194 : paragraph 399
Decision 2019/421 -C195 : paragraph 399
Decision 2019/421 -C196 : paragraph 399
Decision 2019/421 -C197 : paragraph 399
Decision 2019/421 -C198 : paragraph 399
Decision 2019/421 -C199 : paragraph 399
Decision 2019/421 -C200 : paragraphs 144, 224
Decision 2019/421 -C201 : paragraphs 144, 257
Decision 2019/421 -C202 : paragraphs 144, 257, 295
Decision 2019/421 -C203 : paragraph 144
Decision 2019/421 -C204 : paragraphs 144, 298, 299
Decision 2019/421 -C205 : paragraphs 144, 370
Decision 2019/421 -C208 : paragraphs 249, 302, 344
Decision 2019/421 -C209 : paragraphs 249, 302, 344
Decision 2019/421 -C210 : paragraphs 299, 300, 302, 312
Decision 2019/421 -C211 : paragraphs 300, 302, 312
Decision 2019/421 -C212 : paragraphs 300, 302, 312, 356
Decision 2019/421 -C213 : paragraphs 302, 356
Decision 2019/421 -C214 : paragraph 302
Decision 2019/421 -C215 : paragraphs 302, 370
Decision 2019/421 -C216 : paragraph 302
Decision 2019/421 -C217 : paragraph 302
Decision 2019/421 -C218 : paragraph 302
Decision 2019/421 -C219 : paragraph 302
Decision 2019/421 -C220 : paragraph 302
Decision 2019/421 -C221 : paragraph 302
Decision 2019/421 -C222 : paragraph 302
Decision 2019/421 -C223 : paragraph 302
Decision 2019/421 -C224 : paragraph 302
Decision 2019/421 -C225 : paragraph 302
Decision 2019/421 -C226 : paragraphs 259, 302
Decision 2019/421 -C237 : paragraphs 74, 87, 224
Decision 2019/421 -C238 : paragraph 87
Decision 2019/421 -C239 : paragraph 87
Decision 2019/421 -C240 : paragraph 87
Decision 2019/421 -C241 : paragraph 87
Decision 2019/421 -C242 : paragraph 87
Decision 2019/421 -C243 : paragraph 87
Decision 2019/421 -C244 : paragraph 87
Decision 2019/421 -C245 : paragraph 144
Decision 2019/421 -C278 : paragraph 391
Decision 2019/421 -C279 : paragraph 391
Decision 2019/421 -C280 : paragraph 391
Decision 2019/421 -C281 : paragraph 391
Decision 2019/421 -C282 : paragraph 391
Decision 2019/421 -C283 : paragraphs 145, 391, 429
Decision 2019/421 -C284 : paragraph 391
Decision 2019/421 -C285 : paragraph 94
Decision 2019/421 -C286 : paragraph 94
Decision 2019/421 -C287 : paragraph 94
Decision 2019/421 -C289 : paragraphs 74, 92, 224, 384
Decision 2019/421 -C290 : paragraphs 92, 384, 397
Decision 2019/421 -C291 : paragraphs 92, 384, 397
Decision 2019/421 -C292 : paragraphs 92, 144, 384, 387
Decision 2019/421 -C293 : paragraphs 92, 144, 384, 387, 409
Decision 2019/421 -C294 : paragraphs 92, 144, 384, 387, 409
Decision 2019/421 -C295 : paragraphs 92, 144, 384, 387, 409
Decision 2019/421 -C296 : paragraphs 92, 144, 384, 387, 409
Decision 2019/421 -C297 : paragraphs 92, 144, 384, 387, 409, 440
Decision 2019/421 -C298 : paragraphs 92, 144, 384, 387, 409
Decision 2019/421 -C299 : paragraphs 92, 384, 398
Decision 2019/421 -C300 : paragraphs 92, 384, 398
Decision 2019/421 -C301 : paragraphs 92, 384, 398, 410
Decision 2019/421 -C302 : paragraphs 92, 384, 398, 410, 414
Decision 2019/421 -C303 : paragraphs 92, 384, 398, 410
Decision 2019/421 -C304 : paragraphs 92, 384, 388, 398, 410, 425, 441, 445, 448, 453
Decision 2019/421 -C305 : paragraphs 92, 384, 388, 398, 410, 441, 443
Decision 2019/421 -C306 : paragraphs 92, 384, 388, 392, 398, 410
Decision 2019/421 -C307 : paragraphs 92, 384, 388, 392, 398
Decision 2019/421 -C308 : paragraphs 92, 384, 388, 392, 398
Decision 2019/421 -C309 : paragraphs 92, 384, 388, 392, 398, 453, 457
Decision 2019/421 -C310 : paragraphs 92, 384, 388, 392, 398, 445, 453
Decision 2019/421 -C311 : paragraphs 92, 384, 392, 393, 398
Decision 2019/421 -C312 : paragraphs 92, 250, 384, 392, 393, 398, 468
Decision 2019/421 -C313 : paragraph 392
Decision 2019/421 -C314 : paragraph 96
Decision 2019/421 -C315 : paragraph 96
Decision 2019/421 -C316 : paragraphs 64, 96
Decision 2019/421 -C317 : paragraphs 64, 96
Decision 2019/421 -C318 : paragraph 96
Decision 2019/421 -C390 : paragraph 384
Decision 2019/421 -PT6.2 : paragraph 173
Decision 2019/421 -PT6.3 : paragraph 175
Decision 2019/421 -PT6.4 : paragraph 176
Court of Justice - Judgment C -173/73 -N28 : paragraph 139
Court of Justice - Judgment C -173/73 -N33 : paragraph 239
Court of Justice - Judgment C -106/89 : paragraphs 266, 277, 278
General Court - Judgment T -210/01 -N42 : paragraph 230
General Court - Judgment T -210/01 -N43 : paragraph 231
General Court - Judgment T -351/02 : paragraph 283
General Court - Judgment T -351/02 -N99 : paragraph 283
General Court - Judgment T -351/02 -N104 : paragraph 283
Court of Justice - Judgment C -88/03 -N56 : paragraph 270
Court of Justice - Judgment C -182/03 -N81 : paragraph 139
General Court - Judgment T -349/03 -N62 : paragraph 168
General Court - Judgment T -349/03 -N63 : paragraph 168
General Court - Judgment T -349/03 -N64 : paragraph 169
General Court - Judgment T -239/04 -N154 : paragraph 506
General Court - Judgment T -415/05 -N212 : paragraph 311
General Court - Judgment T -56/06 -N42 : paragraph 505
Court of Justice - Judgment C -48/07 : paragraphs 268, 277, 279, 281
Court of Justice - Judgment C -48/07 -N36 : paragraphs 284, 285
Court of Justice - Judgment C -48/07 -N37 : paragraphs 284, 285
Court of Justice - Judgment C -78/08 -N49 : paragraph 240
Court of Justice - Judgment C -71/09 -N63 : paragraph 485
Court of Justice - Judgment C -106/09 : paragraphs 338, 349 - 351, 361
Court of Justice - Judgment C -106/09 -N104 : paragraph 140
Court of Justice - Judgment C -106/09 -N181 : paragraph 183
Court of Justice - Judgment C -269/09 -N47 : paragraph 138
Court of Justice - Judgment C -81/10 -N100 : paragraph 498
Court of Justice - Judgment C -399/10 -N100 : paragraph 219
Court of Justice - Judgment C -399/10 -N101 : paragraph 220
Court of Justice - Judgment C -610/10 -N49 : paragraph 499
General Court - Judgment T -499/10 : paragraphs 182, 353, 357
Court of Justice - Judgment C -274/11 -N33 : paragraph 157
General Court - Judgment T -308/11 -N44 : paragraphs 168, 169
General Court - Judgment T -538/11 -N65 : paragraph 139
General Court - Judgment T -538/11 -N66 : paragraph 139
Court of Justice - Judgment C -522/13 -N21 : paragraph 330
Court of Justice - Judgment C -524/14 -N55 : paragraph 270
Court of Justice - Judgment C -20/15 : paragraphs 268, 277, 282, 361, 368, 369
Court of Justice - Judgment C -20/15 -N54 : paragraph 304
Court of Justice - Judgment C -20/15 -N60 : paragraphs 366, 466
Court of Justice - Judgment C -20/15 -N67 : paragraphs 367, 467
Court of Justice - Judgment C -20/15 -N71 : paragraph 368
Court of Justice - Judgment C -20/15 -N78 : paragraph 368
Court of Justice - Judgment C -20/15 -N80 : paragraph 369
Court of Justice - Judgment C -20/15 -N88 : paragraph 369
Court of Justice - Judgment C -270/15 -N32 : paragraph 241
General Court - Judgment T -314/15 -N25 : paragraph 192
General Court - Judgment T -314/15 -N26 : paragraph 193
General Court - Judgment T -314/15 -N27 : paragraph 195
Court of Justice - Judgment C -115/16 -N96 : paragraph 475
Court of Justice - Judgment C -115/16 -N125 : paragraph 475
Court of Justice - Judgment C -115/16 -N127 : paragraph 476
Court of Justice - Judgment C -115/16 -N177 : paragraph 474
Court of Justice - Judgment C -209/16 -N99 : paragraph 271
Court of Justice - Judgment C -405/16 -N48 : paragraph 214
Court of Justice - Judgment C -405/16 -N49 : paragraph 215
General Court - Judgment T -608/16 -N42 : paragraph 157
General Court - Judgment T -135/17 -N80 : paragraphs 168, 169
General Court - Judgment T -696/17 -N68 : paragraph 347

Operative part

Information not available

Opinion

Information not available

Dates

Date of the lodging of the application initiating proceedings

30/08/2018

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

12/05/2021

References

Publication in the Official Journal

Information not available

Name of the parties

Luxembourg v Commission

Notes on Academic Writings

Idot, Laurence: Aides d'État - Nouvelle prise de position sur des rescrits fiscaux, Europe 2021, nº 7 Juillet, comm. 261 (FR)
Zöchling, Julia: Zuckerbrot und Peitsche : Unterschiedlich erfolgreiche Ansätze der Kommission in den Beihilfesachen Amazon und Engie im Vergleich : T-516/18 und T-525/18, Zeitschrift für Beihilfenrecht 2021 p. 194-203 (DE)
Derenne, Jacques ; Barbu O'Connor, Ciara: Avantage : Le Tribunal de l’Union européenne rejette un recours en annulation contre une décision de la Commission européenne concluant à l’existence d’un avantage sélectif dans un tax ruling accordant une aide d’État illégale à un fournisseur d’énergie (Engie), Concurrences : revue des droits de la concurrence 2021, nº 3, p. 144-145 (FR)