CJEU - Recent Developments in Direct Taxation 2024

1. Introduction

This chapter discusses three cases arising in Luxembourg and finally decided by the Court of Justice in 2024-in the case of the first two, in December 2023. The cases concern the compatibility of Luxembourg’s domestic law with State aid rules. The judgments by the General Court in these disputes, Commission v. Amazon and Engie v. Commission, have already been discussed in an earlier volume of this conference series. The description of facts, background and decision by the ComS. 50mission in both cases is thus taken from that volume, followed by a brief outline of the final decision by the Court of Justice and comments specifically on the relationship to other case law that informed the judgments.

The third case, [name], concerned the extent of protection of legal professional privilege in the context of exchange of information under the directive 2011/16 (DAC 1) and the concrete consequences for Luxembourg’s law, which had limited such protections specifically in the context of tax proceedings.

2. Commission v. Amazon - C-457/21 P

2.1. Introduction

This judgment is among the series of appeal decisions made by the Court of Justice on the series of high-profile cases by the Com...