The European Commission has wrongly found that Luxembourg granted unlawful state aid in the form of tax benefits to the Engie group, according to the opinion of Advocate General Juliane Kokott delivered on Thursday 4 May (cases C-451/21 P and C-454/21 P).
On the one hand, only national law is the frame of reference and, on the other hand, only advance tax rulings that are clearly wrong under national law can constitute a selective advantage, according to the Advocate General.
The...