1. 

Aid granted by a Member State – Concept – Tax measures – Tax ruling – Reference framework for determining the existence of an advantage and of its selective nature – Taking only national law into account – Administrative practice that is contrary to the applicable legislation not included in the reference framework – Whether permissible

(Art. 107(1) TFEU)

(see paragraphs 24-80)

2. 

Aid granted by a Member State – Concept – Tax measures – Joint examination of the conditions of selectivity and economic advantage – Whether permissible

(Art. 107(1) TFEU)

(see paragraphs 82-84, 91-93)

3. 

Aid granted by a Member State – Concept – Grant of an advantage to the beneficiaries – Measure conferring a tax advantage – Tax ruling – Tax exemption resulting from an administrative practice that is contrary to the applicable legislation – Tax exemption leading to a lower tax burden than would arise under the normal rules of taxation – Included

(Art. 107(1) TFEU)

(see paragraphs 94-103)

4. 

Aid granted by a Member State – Concept – Selective nature of the measure – Derogation from the general tax system – Differentiation between undertakings in a comparable factual and legal situation – Criteria for assessment – Comparison in the light of the objective pursued by the common tax regime as a whole

(Art. 107(1) TFEU)

(see paragraphs 109-157)

5. 

Aid granted by a Member State – Concept – Selective nature of the measure – Derogation from the general tax system – Justification derived from the nature and general scheme of the system – Tax exemption not addressing situations of double taxation in a necessary and proportionate manner – No justification

(Art. 107(1) TFEU)

(see paragraphs 162-169)

6. 

Acts of the institutions – Statement of reasons – Obligation – Scope – Commission decision on State aid – Decision finding aid incompatible with the internal market and ordering its recovery – Decision including information enabling the addressee of the decision to determine the amount to be recovered and the beneficiaries who are required to repay the aid – Sufficient statement of reasons

(Arts 108 and 296 TFEU; Council Regulation 2015/1589, Art. 16)

(see paragraphs 180-182)

7. 

Aid granted by a Member State – Recovery of unlawful aid – Aid granted in the form of a tax exemption – Reductions in the tax burden of national entities forming part of multinational groups – Identification of the national entities and the multinational groups as beneficiaries of the aid – No manifest error of assessment – Recovery ordered from the multinational groups concerned – No breach of the principles of legal certainty and legality

(Arts 107(1) and 108(2) TFEU; Council Regulation 2015/1589, Art. 16)

(see paragraphs 186-200)

8. 

Aid granted by a Member State – Administrative procedure – Obligations of the Commission – Diligent and impartial examination – Account taken of the most complete and reliable information possible – Scope of the obligation – Principle of sound administration – Breach – None

(Art. 108(2) TFEU)

(see paragraphs 206-212)

1. 

Orders that Cases T‑278/16 and T‑370/16 be joined for the purposes of the present judgment;

2. 

Dismisses the actions;

3. 

Orders Atlas Copco Airpower and Atlas Copco AB to bear their own costs and to pay those incurred by the European Commission in Case T‑278/16;

4. 

Orders Anheuser‑Busch Inbev and Ampar to bear their own costs and to pay those incurred by the Commission in Case T‑370/16.