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On 5 December 2023, the Grand Chamber of the Court of the Justice of the European Union (“CJEU”) rendered its judgment in the joined cases C-451/21 P and C-454/21 P regarding the appeals brought by Luxembourg and the Engie group companies against the judgments of the General Court of the European Union (“GC”) of 12 May 2021 (T-516/18 and T-525/18) that previously confirmed the existence of State aid under article 107 TFEU. The CJEU ruled that the European Commission (“EC”) erred in its State aid analysis of the tax rulings granted to the Engie group.

Read more in our PwC EU Direct Tax Group newsalert.