Court of Justice
Status:
In progressCase on which the
appeal is based:
62016TJ0131![](./../../../images/CuriaLogo.png)
DECISION
- Title
- Judgment of the Court (Fourth Chamber) of 16 September 2021. European Commission v Kingdom of
Belgium and Magnetrol International.
Appeal – State aid – Aid scheme implemented by the Kingdom of Belgium – Excess profit exemption – Tax ruling – Consistent
administrative practice – Regulation (EU) 2015/1589 – Article 1(d) – Concept of ‘aid scheme’ – Concept of ‘act’ – Concept
of ‘further implementing measures’ – ‘General and abstract’ definition of beneficiaries – Cross-appeal – Admissibility – Fiscal
autonomy of the Member States. Case C-337/19 P.
- ECLI identifier
- ECLI:EU:C:2021:741
- Applicant
- European Commission, EU institutions and bodies
- Defendant
- Belgium, The Member States, Individual
- Judge-Rapporteur
- Jürimäe
- Type of procedure
- Appeal - successful,Action for annulment
16/09/2021
PROCEEDINGS
- Title
- Opinion of Advocate General Kokott delivered on 3 December 2020. European Commission v Kingdom
of Belgium and Magnetrol International.
Appeal – State aid – Aid scheme implemented by the Kingdom of Belgium – Excess profit exemption – Tax ruling – Consistent
administrative practice – Regulation (EU) 2015/1589 – Article 1(d) – Concept of ‘aid scheme’ – Concept of ‘act’ – Concept
of ‘further implementing measures’ – ‘General and abstract’ definition of beneficiaries – Cross-appeal – Admissibility – Fiscal
autonomy of the Member States. Case C-337/19 P.
- ECLI identifier
- ECLI:EU:C:2020:990
- Advocate General
- Kokott
03/12/2020