The General Court of the European Union has issued two awaited rulings in the Starbucks[1] and Fiat[2] cases. The length and the depth of the analysis made by the judges of the General Court should be acknowledged, even if certain key issues are perhaps too rapidly dealt with. Although the Commission lost in Starbucks, the…

Lawyers across Europe holding their breath while awaiting the General Court’s ruling on the Belgian Excess Profits case were doubtlessly disappointed. On Valentine’s Day, the General Court reminded the European Commission that “tough love” is always a possibility, but the Commission’s defeat is no mortal blow. Its decision was annulled on more or less “technical” grounds,…

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…