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C series
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(Appeal - State aid - Aid scheme implemented by the United Kingdom of Great Britain and Northern Ireland in favour of certain multinational groups - Taxation of the non-trading finance profits of controlled foreign companies (CFCs) - Exemptions - Significant people functions - Artificial diversion of profits - Erosion of the tax base - Decision declaring the aid scheme incompatible with the internal market and ordering the recovery of the aid paid - Reference framework - Applicable national law - ‘Normal’ taxation)
(C/2024/6387)
Language of the case: English
Appellants: C-555/22 P: United Kingdom of Great Britain and Northern Ireland (represented initially by L. Baxter, subsequently by L. Baxter and S. Fuller, and subsequently by R. Fadoju and S. Fuller, and lastly by S. Fuller, acting as Agents, and by P. Baker, KC, and T. Johnston, Barrister), C-556/22 P: ITV plc (represented by: K. Beal KC and J. Lesar, Solicitor), C-564/22 P: LSEGH (Luxembourg) Ltd, London Stock Exchange Group Holdings (Italy) Ltd (represented by: O.W. Brouwer, A. Pliego Selie, advocaten, and A. von Bonin, Rechtsanwalt)
Other party to the proceedings: European Commission (represented by: M. Farley, L. Flynn and B. Stromsky, acting as Agents)
The Court:
1.Sets aside the judgment of the General Court of the European Union of 8 June 2022, United Kingdom and ITV v Commission (T-363/19 and T-456/19, EU:T:2022:349);
2.Annuls Commission Decision (EU) 2019/1352 of 2 April 2019 on the State aid SA.44896 implemented by the United Kingdom concerning CFC Group Financing Exemption;
3.Orders the European Commission to pay the costs of the appeals in Cases C-555/22 P, C-556/22 P and C-564/22 P;
4.Orders the European Commission to pay the costs in Case T-363/19;
5.Orders the European Commission to bear, in addition to its own costs, those incurred by ITV plc and by LSEGH (Luxembourg) Ltd and London Stock Exchange Group Holdings (Italy) Ltd in Case T-456/19;
6.Orders the United Kingdom of Great Britain and Northern Ireland to bear its own costs in Case T-456/19.
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Language of the case: English.
ELI: http://data.europa.eu/eli/C/2024/6387/oj
ISSN 1977-091X (electronic edition)
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(1) OJ C 441, 21.11.2022.
ECLI:EU:C:2025:140
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