13.2.2017   

EN

Official Journal of the European Union

C 46/21

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annul Articles 1-4 of the Commission’s decision of 11 January 2016 on State Aid SA.37667 (2015/C) (ex 2015/NN) on the Excess Profit Exemption State aid Scheme implemented by Belgium (‘the contested decision’) (1);

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in the alternative, annul Article 2(1) of the contested decision;

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order the Commission to pay the costs of this procedure.

1.

First plea in law, alleging that the Commission violated Article 1(d) of Regulation 2015/1589 (2) by incorrectly qualifying the excess profit rulings as a scheme, thereby committing various manifest errors of law, fact and assessment and also giving an inadequate statement of reasons.

2.

Second plea in law, alleging that the Commission violated Article 107(1) TFEU by committing a material error of law and a manifest error of assessment when interpreting and applying the reference system for purposes of assessing whether the excess profit rulings conferred a selective advantage.

3.

Third plea in law, alleging that the Commission violated Article 107(1) TFEU by incorrectly establishing that the excess profit rulings conferred a selective advantage, thereby committing various manifest errors of fact and assessment, failing to conduct a diligent and impartial examination and giving an inadequate statement of reasons.