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United Kingdom
United Kingdom
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GDF (Suez) meaning
Published by a LexisNexis Energy expert
What does GDF (Suez) mean?
A legacy reference to the multinational energy group now known as Engie. Following the 2008 merger of Gaz de France and Suez, the group traded as GDF Suez until its 2015 rebrand to Engie. The expression appears in legacy contracts, financing documents, procurement papers and regulatory licences across the UK and Ireland.
This is not a statutory definition; it is a descriptive label used in commercial, energy and infrastructure contexts. In legal practice, references to GDF Suez are typically interpreted as references to the same corporate entity after a change of name. A rebrand does not effect a novation or create a new legal person, but you should verify the precise contracting entity (for example, Engie SA or a relevant UK or Irish subsidiary), company number and notice details.
Usage is broadly consistent across England & Wales, Scotland, Northern Ireland and Ireland. For clarity in drafting, identify the current legal name and registered number and, where helpful, add ‘formerly known as GDF Suez’.
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View the related Practice Notes about GDF (Suez)
PRACTICE NOTES
CJEU annuls Commission’s 2018 Engie/Luxembourg tax ruling State aid decision: no correspondence principle; anti-abuse non-application not selective; Member States’ fiscal autonomy reaffirmed
CASE HUB ARCHIVED This archived case hub sets out the position as at the judgment date of 5 December 2023; it is no longer being updated. See the timeline for more details. Case facts Outline Appeals contesting the General Court’s judgment in Case T-516/18, which rejected an action seeking to annul the Commission’s decision of 20 June 2018. That decision concluded Luxembourg had provided unlawful State aid to Engie (formerly GDF Suez) through improper tax advantages (SA.44888). Latest developments On 5 December 2023, the Court of Justice delivered its ruling, allowing the appeal and annulling the Commission’s decision of 20 June 2018...
21 May
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PRACTICE NOTES
EU General Court upholds Commission’s Engie/Luxembourg State aid decision; tax rulings selective via abuse-of-law non-application; economic reality over form; €120m recovery.
CASE HUB NOTE-appeals lodged before the Court of Justice in Cases C- 451/21 C- 454/21 ARCHIVED This archived case hub captures the position as at the judgment of 12 May 2021 and is no longer being updated. See the timeline for further details. Case facts Outline Joined Cases T- 516/18 Luxembourg v Commission and T- 525/18 Engie Global LNG Holdings and Others-applications for annulment before the General Court of the European Commission’s decision of 20 June 2018, which concluded that Luxembourg had provided unlawful State aid to Engie (formerly GDF Suez) through undue tax advantages (SA.44888). Latest development On 12 May 2021, the General Court issued its ruling, dismissing the actions in their entirety. It determined that the Commission was entitled to: (i) prioritise the economic reality of the intra-group structure over a purely formal approach; and (ii) find that a selective advantage existed, giving rise to State aid, due to the non-application of national provisions on abuse of law. Parties Applicants: ...
27 May
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