Court of Justice of the European Union · Judgment
C-457/21 PEuropean Commission v Grand Duchy of Luxembourg and Others
- Decided
- 2023-12-14
- ECLI
- ECLI:EU:C:2023:985
- CELEX
- 62021CJ0457
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Appeal – State aid – Article 107(1) TFEU – Tax ruling adopted by a Member State – Aid declared incompatible with the internal market – Concept of ‘advantage’ – Determination of the reference framework – ‘Normal’ taxation according to national law – Arm’s length principle – Review by the Court of Justice of the interpretation and application of national law by the General Court.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act