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Juan Manuel Vázquez, Liselot Bakker, Daan Both, Mart van Genuchten, Gino Sparidis , Bram Middelburg, Pierre-Antoine Klethi, Bruce van Schaik, Emma van Doornik, Karin Finné
CJ confirms Amazon and Luxembourg win in EU State Aid case (Commission v Amazon.com and Others, Case C-457/21 P)
On 14 December 2023, the CJ sided with Amazon and Luxembourg and dismissed the European Commission’s appeal against a May 2021 judgment of the General Court that had found Amazon did not receive unlawful State aid from Luxembourg. The CJ judgment is final.
Five Member States’ elect to delay the application of Pillar Two’s IIR and UTPR
On 12 December 2023, the Official Journal of the EU included a notice of the European Commission regarding the election made by five Member States’ to delay the application of the Income Inclusion Rule (IIR) and the Undertaxed Profits Rule (UTPR) under Article 50 of the Pillar Two Directive.
CJ sides with Engie and Luxembourg in tax State Aid case (Luxembourg v Commission, joined cases C-451/21 P and C-454/21 P)
On 5 December 2023, the CJ annulled the General Court’s judgment in the ENGIE State aid case (Luxembourg v Commission, joined cases C-451/21 P and C-454/21 P). The CJ set aside the European Commission’s 2018 findings that companies of the French energy group ENGIE had received unlawful State aid from Luxembourg through various tax rulings.
AG Pitruzzella’s Opinion on Irish transfer pricing rulings (Commission v Ireland and Others, C-465/20 P)
On 29 November 2023, AG Pitruzzella issued his Opinion in the Commission v Ireland case (C-465/20 P), which concerns two transfer pricing rulings issued by the Irish tax authorities in favour of two group companies of Apple incorporated in Ireland, but tax resident in a different jurisdiction.
