The Court of Justice of the European Union (CJEU), in a judgment handed down on Tuesday 5 December (joined cases C-451/21 P and C-454/21 P), annulled the judgment of the General Court of the EU of May 2021 (joined cases T-516/18 and T-525/18 - see EUROPE B12719A15) which confirmed the European Commission’s decision of June 2018 that the tax rulings granted by Luxembourg to Engie in 2008 and 2014 were State aid that was incompatible with the internal market.
On appeal by the Engie group...