CELEX: 62018TA0516
Language: en
Date: 2021-05-12 00:00:00
Title: Cases T-516/18 and T-525/18: Judgment of the General Court of 12 May 2021 — Luxembourg and Others v 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)

5.7.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 263/16
            
         
      Judgment of the General Court of 12 May 2021 — Luxembourg and Others v Commission
      (Cases T-516/18 and T-525/18) (1)
      
      (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)
      (2021/C 263/21)
      Language of the case: French
      
         Parties
      
      
         Applicant in Case T-516/18: Grand Duchy of Luxembourg (represented by: T. Uri, acting as Agent, and D. Waelbroeck, lawyer)
      
         Applicants in Case T-525/18: Engie Global LNG Holding Sàrl (Luxembourg, Luxembourg), Engie Invest International SA (Luxembourg), and Engie (Courbevoie, France) (represented by: B. Le Bret, M. Struys and C. Rydzynski, lawyers)
      
         Defendant: European Commission (represented by: B. Stromsky and S. Noë, acting as Agents)
      
         Intervener in support of the applicant in Case T-516/18: Ireland (represented by: J. Quaney, M. Browne and A. Joyce, acting as Agents, assisted by P. Gallagher and S. Kingston, Senior Counsel, as well as B. Doherty, Barrister)
      
         Re:
      
      Application under Article 263 TFEU seeking annulment of Commission Decision (EU) 2019/421 of 20 June 2018 on State aid SA.44888 (2016/C) (ex 2016/NN) implemented by Luxembourg in favour of ENGIE (OJ 2019 L 78, p. 1).
      
         Operative part of the judgment
      
      The Court:
      
                  1.
               
               
                  Joins Cases T-516/18 and T-525/18 for the purposes of the judgment;
               
            
                  2.
               
               
                  Dismisses the actions;
               
            
                  3.
               
               
                  Orders the Grand Duchy of Luxembourg to bear its own costs and to pay those incurred by the European Commission in Case T-516/18;
               
            
                  4.
               
               
                  Orders Engie Global LNG Holding Sàrl, Engie Invest International SA and Engie to bear their own costs and to pay those incurred by the Commission in Case T-525/18;
               
            
                  5.
               
               
                  Orders Ireland to bear its own costs.
               
            
         (1)  OJ C 399, 5.11.2018.