62023TO0143_INF
Order of the General Court (Seventh Chamber) 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)
Action for annulment – Natural or legal persons – Measures of direct and individual concern to them – Individual concern – Criteria – Directive providing for a global minimum level of taxation for certain enterprise groups – International shipping income exclusion – Action of a multinational enterprise group’s parent entity which is subject to a Member State’s tonnage tax scheme in respect of its shipping activity – Loss of a tax advantage from tonnage tax – Not individually concerned – Inadmissibility
(Art. 263, fourth para., TFEU; Council Directive 2022/2523, Art. 17)
(see paragraphs 25, 28-35, 40-43)
Operative part
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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)	OJ C 164, 8.5.2023.