International - The Engie Case: Fiscal State Aid and Mismatches in One Member State

Authors
Publication date 2017
Journal Derivatives & Financial Instruments
Volume | Issue number 19 | 3
Organisations
  • Faculty of Law (FdR) - Amsterdam Center for Tax Law (ACTL)
Abstract Comments on the Commission Decision opening an investigation into alleged state aid by the Luxembourg tax authorities to Engie, formerly GDF Suez. Discusses whether, by giving an advance ruling that a financial instrument could be both debt and equity for tax purposes, the authorities granted a selective advantage.
Document type Article
Language English
Published at https://research.ibfd.org/#/doc?url=/collections/dfi/html/dfi_2017_03_int_2.html https://login.westlaw.co.uk/maf/wluk/app/document?&srguid=i0ad8289e0000016c51d7dd4fee3a265d&docguid=IB09072B0771311E7A509FDEB72E87311&hitguid=IB09072B0771311E7A509FDEB72E87311&rank=1&spos=1&epos=1&td=1&crumb-action=append&context=15&resolvein=true
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