INHALT

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 (notified under document C(2018) 3839) (Text with EEA relevance.)

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
(Only the French version is authentic)
(Text with EEA relevance)
1.
2.
2.1.
2.2.
2.2.1. INTRODUCTION
2.2.2. OVERVIEW OF THE CONTESTED TAX RULING
2.2.3. DETAILED DESCRIPTION OF THE LNG TAX RULINGS
2.2.3.1.
2.2.3.2.
2.2.3.3.
2.2.3.4.
2.2.3.5.
2.2.3.6.
2.2.3.7.
2.2.3.7.1.
ZORA accretion
Calculation of the margin
Minimum margin
2.2.3.7.2.
2.2.3.7.3.
2.2.4. DETAILED DESCRIPTION OF THE GSTM TAX RULINGS
2.2.4.1.
2.2.4.2.
2.2.4.3.
2.2.4.4.
2.2.4.5.
2.2.4.6.
2.2.4.6.1.
2.2.4.6.2.
2.2.4.6.3.
2.3.
2.3.1. DESCRIPTION OF THE GENERAL PRINCIPLES OF THE LUXEMBOURG CORPORATE INCOME TAX SYSTEM
2.3.2. THE PARTICIPATION EXEMPTION REGIME AND THE TAXATION OF PROFIT DISTRIBUTIONS
2.3.3. TEMPORARY DEFERRAL OF TAXATION OF CAPITAL GAINS ARISING FROM CONVERSIONS
2.3.4. ANTI-ABUSE PROVISION
3.
4.
4.1.
4.2.
4.3.
5.
5.1.
5.2.
5.3.
6.
6.1.
6.2.
6.2.1. DEROGATION FROM THE LUXEMBOURG CORPORATE INCOME TAX SYSTEM GIVING RISE TO DISCRIMINATION
6.2.1.1.
6.2.1.2.
6.2.2. DEROGATION FROM THE RULES OF THE LUXEMBOURG CORPORATE INCOME TAX SYSTEM CONCERNING THE PARTICIPATION EXEMPTION AND THE TAXATION OF PROFIT DISTRIBUTIONS
6.2.2.1.
6.2.2.2.
6.2.3. LACK OF JUSTIFICATION
6.2.4. CONCLUSION ON SELECTIVE ADVANTAGE AT THE LEVEL OF LNG HOLDING AND CEF
6.3.
6.3.1. REFERENCE SYSTEM
6.3.2. COMPARABILITY WITH CORPORATE GROUPS ENGAGING IN INTRAGROUP FINANCING TRANSACTIONS BETWEEN GROUP ENTITIES RESIDENT IN LUXEMBOURG
6.3.3. DEROGATION FROM THE REFERENCE FRAMEWORK GIVING RISE TO DISCRIMINATION
6.3.4. LACK OF JUSTIFICATION
6.3.5. CONCLUSION ON THE SELECTIVE ADVANTAGE AT GROUP LEVEL
6.4.
6.4.1. CONDITIONS FOR THE APPLICATION OF ANTI-ABUSE TAX RULES
6.4.2. APPLICATION OF THE CONDITIONS TO THE PRESENT CASE
6.4.2.1.
6.4.2.2.
6.4.2.3.
6.4.2.4.
6.5.
6.6.
6.7.
6.8.
7.
8.
8.1.
8.2.
8.2.1. LEGAL CERTAINTY AND LEGITIMATE EXPECTATIONS
8.2.1.1.
8.2.1.2.
8.2.2. PRINCIPLE OF GOOD ADMINISTRATION
8.2.3. PRINCIPLE OF EQUAL TREATMENT
8.3.
8.4.
9.
10.
Article 1
Article 2
Article 3
Article 4
Article 5