The General Court in Amazon and Engie: A New Effect-based Approach Aimed at the Endorsement of the 'Vestager Doctrine'?

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Abstract: The rulings of the General Court in the cases of Amazon and Engie (respectively, joined cases T-816/17 and T-318/18 Luxembourg. v Commission ECLI:EU:T:2021:252 and joined cases T-516/18 and T-525/18 Luxembourg v Commission ECLI:EU:T:2021:25) are the last two episodes of the “tax ruling saga”. This ...

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