This document is an excerpt from the EUR-Lex website
Document 62019TA0648
Case T-648/19: Judgment of the General Court of 14 July 2021 — Nike European Operations Netherlands and Converse Netherlands v Commission (State aid — Aid implemented by the Netherlands in favour of Nike — Tax rulings — Decision to initiate the formal investigation procedure — Arm’s length principle — Advantage — Selective nature — Equal treatment — Good administration — Inadequate preliminary examination — Serious difficulties — Obligation to state reasons)
Case T-648/19: Judgment of the General Court of 14 July 2021 — Nike European Operations Netherlands and Converse Netherlands v Commission (State aid — Aid implemented by the Netherlands in favour of Nike — Tax rulings — Decision to initiate the formal investigation procedure — Arm’s length principle — Advantage — Selective nature — Equal treatment — Good administration — Inadequate preliminary examination — Serious difficulties — Obligation to state reasons)
Case T-648/19: Judgment of the General Court of 14 July 2021 — Nike European Operations Netherlands and Converse Netherlands v Commission (State aid — Aid implemented by the Netherlands in favour of Nike — Tax rulings — Decision to initiate the formal investigation procedure — Arm’s length principle — Advantage — Selective nature — Equal treatment — Good administration — Inadequate preliminary examination — Serious difficulties — Obligation to state reasons)
OJ C 338, 23.8.2021, p. 18–18
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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23.8.2021 |
EN |
Official Journal of the European Union |
C 338/18 |
Judgment of the General Court of 14 July 2021 — Nike European Operations Netherlands and Converse Netherlands v Commission
(Case T-648/19) (1)
(State aid - Aid implemented by the Netherlands in favour of Nike - Tax rulings - Decision to initiate the formal investigation procedure - Arm’s length principle - Advantage - Selective nature - Equal treatment - Good administration - Inadequate preliminary examination - Serious difficulties - Obligation to state reasons)
(2021/C 338/22)
Language of the case: English
Parties
Applicants: Nike European Operations Netherlands BV (Hilversum, Netherlands), Converse Netherlands BV (Amsterdam, Netherlands) (represented by: R. Martens and D. Colgan, lawyers)
Defendant: European Commission (represented by: P.-J. Loewenthal and S. Noë, acting as Agents)
Re:
Application under Article 263 TFEU for annulment of Commission Decision C(2019) 6 final of 10 January 2019 on State aid SA.51284 (2018/NN) — Netherlands — Possible State aid in favour of Nike, initiating the formal investigation procedure laid down in Article 108(2) TFEU.
Operative part of the judgment
The Court:
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1. |
Dismisses the action; |
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2. |
Orders Nike European Operations Netherlands BV and Converse Netherlands BV to pay the costs. |