This document is an excerpt from the EUR-Lex website
Document 62016TA0263
Cases T-263/16 RENV, T-265/16, T-311/16, T-319/16, T-321/16, T-343/16, T-350/16, T-444/16, T-800/16 and T-832/16: Judgment of the General Court of 20 September 2023 — Magnetrol International 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-263/16 RENV, T-265/16, T-311/16, T-319/16, T-321/16, T-343/16, T-350/16, T-444/16, T-800/16 and T-832/16: Judgment of the General Court of 20 September 2023 — Magnetrol International 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-263/16 RENV, T-265/16, T-311/16, T-319/16, T-321/16, T-343/16, T-350/16, T-444/16, T-800/16 and T-832/16: Judgment of the General Court of 20 September 2023 — Magnetrol International 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/2023/972, 27.11.2023, ELI: http://data.europa.eu/eli/C/2023/972/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/2023/972 |
27.11.2023 |
Judgment of the General Court of 20 September 2023 — Magnetrol International and Others v Commission
(Cases T-263/16 RENV, T-265/16, T-311/16, T-319/16, T-321/16, T-343/16, T-350/16, T-444/16, T-800/16 and T-832/16) (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/2023/972)
Language of the case: English
Parties
Applicant in Case T-263/16 RENV: Magnetrol International (Zele, Belgium) (represented by: H. Gilliams and L. Goossens, lawyers)
Applicants in Case T-265/16: Puratos (Dilbeek, Belgium), Delta Light (Wevelgem, Belgium), Ontex (Buggenhout, Belgium)
Applicant in Case T-311/16: Siemens Industry Software (Leuven, Belgium)
Applicant in Case T-319/16: BASF Antwerpen NV (Antwerp, Belgium)
Applicant in Case T-321/16: Ansell Healthcare Europe NV (Anderlecht, Belgium)
Applicant in Case T-343/16: Trane (Zaventem, Belgium)
Applicant in Case T-350/16: Kinepolis Group (Brussels, Belgium)
Applicants in Case T-444/16: Vasco Group (Dilsen-Stokkem, Belgium), Astra Sweets (Turnhout, Belgium)
Applicant in Case T-800/16: Mayekawa Europe NV/SA (Zaventem)
Applicant in Case T-832/16: Celio International SA (Brussels)
(represented by H. Gilliams, J. Bocken and L. Goossens, lawyers)
Defendant: European Commission (represented by: P.-J. Loewenthal, B. Stromsky and F. Tomat, acting as Agents)
Interveners in support of the applicant in Case T-263/16 RENV: Soudal NV (Turnhout), Esko-Graphics BVBA (Ghent, Belgium) (represented by H. Viaene, lawyer), Flir Systems Trading Belgium (Meer, Belgium) (represented by C. Docclo and N. Reypens, lawyers), Celio International SA (Brussels) (represented by: H. Gilliams and L. Goossens, lawyers), Anheuser-Busch Inbev (Brussels), Ampar (Leuven), Atlas Copco Airpower (Antwerp), Atlas Copco AB (Nacka, Sweden) (represented by: A. von Bonin, O.W. Brouwer, A. Pliego Selie, T. van Helfteren and A. Haelterman, lawyers), ZF CV Systems Europe, formerly Wabco Europe (Watermael-Boitsfort, Belgium) (represented by: E. Righini, L. Villani, S. Völcker, K. Beikos-Paschalis and A. Papadimitriou, lawyers)
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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1. |
Orders that Cases T-263/16 RENV, T-265/16, T-311/16, T-319/16, T-321/16, T-343/16, T-350/16, T-444/16, T-800/16 and T-832/16 be joined for the purposes of the present judgment; |
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Dismisses the actions; |
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Orders Magnetrol International to bear its own costs and to pay those incurred by the European Commission in the original proceedings before the General Court in Case T-263/16 and in the proceedings following referral in Case T-263/16 RENV, as well as one half of the costs incurred by the Commission in the appeal proceedings in Case C-337/19 P; |
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Orders Soudal NV, Esko-Graphics BVBA, Flir Systems Trading Belgium, Celio International SA, Anheuser-Busch Inbev, Ampar, Atlas Copco Airpower, Atlas Copco AB and ZF CV Systems Europe to bear their own costs relating to their intervention in Case T-263/16 RENV and in Case C-337/19 P; |
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Orders Puratos, Delta Light and Ontex to bear their own costs and to pay those incurred by the Commission in Case T-265/16; |
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Orders Siemens Industry Software to bear its own costs and to pay those incurred by the Commission in Case T-311/16; |
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Orders BASF Antwerpen NV to bear its own costs and to pay those incurred by the Commission in Case T-319/16; |
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Orders Ansell Healthcare Europe NV to bear its own costs and to pay those incurred by the Commission in Case T-321/16; |
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Orders Trane to bear its own costs and to pay those incurred by the Commission in Case T-343/16; |
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Orders Kinepolis Group to bear its own costs and to pay those incurred by the Commission in Case T-350/16; |
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Orders Vasco Group and Astra Sweets to bear their own costs and to pay those incurred by the Commission in Case T-444/16; |
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Orders Mayekawa Europe NV/SA to bear its own costs and to pay those incurred by the Commission in Case T-800/16; |
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Orders Celio International to bear its own costs and to pay those incurred by the Commission in Case T-832/16. |
ELI: http://data.europa.eu/eli/C/2023/972/oj
ISSN 1977-091X (electronic edition)