On 17 December 2018 the European Commission issued the public version of its decision in the McDonald’s case (SA.38945). The Commission found, contrary to its initial conclusion in the opening decision, that Luxembourg did not grant illegal State aid to McDonald’s as a consequence of the exemption of income attributed to a US branch. If…

On September 4, 2018 the European Commission published the non-confidential version of its decision in the Engie case (SA.44888), where it concluded that Luxembourg had granted illegal State aid through two tax rulings.[1] The decision has been appealed by Luxembourg.[2] The decision brings interesting additions and precisions to the arguments developed in the earlier cases…