[1]https://www.ft.com/content/4bd2590f-3aa3-4f0b-a001-165f61c7af5f
   ExxonMobil is suing the EU in a bid to force it to scrap the bloc’s new
   windfall tax on oil groups, arguing Brussels exceeded its legal
   authority by imposing the levy. The lawsuit is the most significant
   response yet against the tax from the oil industry, which has been
   targeted by western governments amid a surge in energy prices following
   Russia’s invasion of Ukraine. The action threatens the viability of a
   levy the European Commission said would raise €25bn “to help bring down
   energy bills”. Exxon said the lawsuit was filed on Wednesday by its
   German and Dutch subsidiaries at the European General Court in
   Luxembourg City. It challenges the Council of the EU’s legal authority
   to impose the new tax — a power historically reserved for sovereign
   countries — and its use of emergency powers to secure member states’
   approval for the measure.
   Casey Norton, a spokesperson for Exxon, said the US supermajor
   recognised high energy costs were “weighing heavily on families and
   businesses” but argued the levy was “counterproductive” and would
   “undermine investor confidence, discourage investment and increase
   reliance on imported energy”.
   Exxon had spent $3bn on European refining projects in the past 10
   years, increasing output “at a time when Europe struggles to reduce its
   energy imports from Russia”, Norton said.
   Exxon was now considering “future multibillion-euro investments” in the
   continent, Norton added. “Whether we invest here primarily depends on
   how attractive and globally competitive Europe will be.”
   The so-called solidarity contribution was one of several measures
   agreed by the council in September to ease the burden on energy
   consumers, with the money raised to be recycled to hard-hit consumers
   or invested in clean energy supply.
   Other measures included a cap on revenue from low-cost power
   generation. Exxon was not opposing these, Norton said.
   The European General Court will decide whether to rule on Exxon’s
   lawsuit. If it does, any future judgment may be appealed at the
   European Court of Justice. Proceedings could drag on through much of
   next year.

References

   1. https://www.ft.com/content/4bd2590f-3aa3-4f0b-a001-165f61c7af5f