This document is an excerpt from the EUR-Lex website
Document 62016TA0201
Cases T-201/16, T-335/16, T-357/16 and T-369/16: Judgment of the General Court of 20 September 2023 — Soudal and Others v Commission (State aid — Aid scheme put into effect by Belgium — Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted — Tax ruling — Taxable profit — Excess profit exemption — Advantage — Selectivity — Recovery)
Cases T-201/16, T-335/16, T-357/16 and T-369/16: Judgment of the General Court of 20 September 2023 — Soudal and Others v Commission (State aid — Aid scheme put into effect by Belgium — Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted — Tax ruling — Taxable profit — Excess profit exemption — Advantage — Selectivity — Recovery)
Cases T-201/16, T-335/16, T-357/16 and T-369/16: Judgment of the General Court of 20 September 2023 — Soudal and Others v Commission (State aid — Aid scheme put into effect by Belgium — Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted — Tax ruling — Taxable profit — Excess profit exemption — Advantage — Selectivity — Recovery)
OJ C, C/2023/757, 20.11.2023, ELI: http://data.europa.eu/eli/C/2023/757/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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Official Journal |
EN Series C |
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C/2023/757 |
20.11.2023 |
Judgment of the General Court of 20 September 2023 — Soudal and Others v Commission
(Cases T-201/16, T-335/16, T-357/16 and T-369/16) (1)
(State aid - Aid scheme put into effect by Belgium - Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted - Tax ruling - Taxable profit - Excess profit exemption - Advantage - Selectivity - Recovery)
(C/2023/757)
Language of the case: Dutch
Parties
Applicant in Case T-201/16: Soudal NV (Turnhout, Belgium) (represented by: H. Viaene, lawyer)
Applicant in Case T-335/16: Esko-Graphics BVBA (Ghent, Belgium) (represented by: H. Viaene, lawyer)
Applicant in Case T-357/16: Punch Powertrain (Sint-Truiden, Belgium) (represented by: P. Wytinck, lawyer)
Applicant in Case T-369/16: Luciad (Leuven, Belgium) (represented by: D. Arts, P. Smet and I. Panis, lawyers)
Defendant: European Commission (represented by: P.-J. Loewenthal, B. Stromsky and F. Tomat, acting as Agents)
Re:
By their actions under Article 263 TFEU, the applicants seek the annulment of Commission Decision (EU) 2016/1699 of 11 January 2016 on the excess profit exemption State aid scheme SA.37667 (2015/C) (ex 2015/NN) implemented by Belgium (OJ 2016 L 260, p. 61).
Operative part of the judgment
The Court:
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Orders that Cases T-201/16, T-335/16, T-357/16 and T-369/16 be joined for the purposes of the present judgment; |
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2. |
Dismisses the actions; |
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Orders Soudal NV to bear its own costs and to pay those incurred by the European Commission in Case T-201/16; |
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4. |
Orders Esko-Graphics BVBA to bear its own costs and to pay those incurred by the Commission in Case T-335/16; |
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Orders Punch Powertrain to bear its own costs and to pay those incurred by the Commission in Case T-357/16; |
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Orders Luciad to bear its own costs and to pay those incurred by the Commission in Case T-369/16. |
ELI: http://data.europa.eu/eli/C/2023/757/oj
ISSN 1977-091X (electronic edition)