The ECJ’s judgement in Engie on the non-application of a domestic anti-abuse rule.
This hybrid event is organised by the Department of Law and the ATOZ Chair for European and International Taxation at the University of Luxembourg.
Abstract:
This bi-monthly lunchtime seminar series on EU and Luxembourg tax law jurisprudence aims to contribute to a deeper understanding and appreciation of difficult legal questions arising in the field of taxation as well as bridging the gap between tax practice and academic research.
This lunchtime seminar will be dedicated to the judgment of the European Court of Justice (ECJ) of 5 December 2023 in cases C-451/21 P and C-454/21 P, Engie Global LNG Holding and Others v Commission. The legal question brought before the ECJ was whether the rulings granted by the Luxembourg tax authorities to the Engie group involving hybrid mismatches constitutes state aid prohibited by article 107 TFEU. Interestingly in this case, the Commission formulated an unprecedented line of reasoning by which it sought to establish the selective advantage on the basis of the misapplication of a domestic anti-abuse rule. This raised the question about the margin of discretion Member States have when applying anti-abuse rules and under which conditions it may constitute state aid.
Frank Salentiny, PhD researcher under the supervision of Prof. Werner Haslehner, will critically discuss the judgement in light of its specific factual and legal background, also considering relevant jurisprudence.
About Frank Salentiny:
Frank Salentiny, PhD researcher at the Department of Law of the University of Luxembourg
Location:
- Online: The link to join the seminar will be sent to all registered attendees on the business day before the event.
- In person: University of Luxembourg | Campus Kirchberg – Weicker Building | Room A101 (First floor)
Language: English