Engie: EU General Court Discovers Groupwide Analysis

By: Lee A. Sheppard

Lee Sheppard analyzes the General Court of the European Union (GCEU)’s recent decision in Engie, which she argues treated an affiliated group as a single taxpayer, and applied the step transaction doctrine on the basis of substance rather than form.

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By Lee A. Sheppard, posted on Monday May 24, 2021

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