C-457/21 PEuropean Commission v Grand Duchy of Luxembourg and Others

Domstolens egne nøkkelord

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.

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