The EU Court of Justice AG Kokott considers that the Commission erred in finding that Luxembourg had granted unlawful State aid to a utilities group of companies in the form of tax advantages (Engie)

Tax rulings: Advocate General Kokott considers that the Commission erred in finding that Luxembourg had granted unlawful State aid to the Engie group in the form of tax advantages* First, national law alone constitutes the reference framework and, second, only manifestly incorrect tax rulings under that national law may constitute a selective advantage The Commission found, by decision of 20 June 2018, that Luxembourg had granted the Engie group unlawful State aid in connection with restructuring operations in Luxembourg. In the Commission’s view, the group had, in tax rulings, been granted tax