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Valentina R., lawyer
(Cases T-516/18 and T-525/18) (*)
(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
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)
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).
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.
(*)
Language of the case: French.
ECLI:EU:C:2021:140
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