1. 

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 21-23)

2. 

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 34-70)

3. 

Judicial proceedings – Introduction of new pleas during the proceedings – Plea raised for the first time at the reply stage – Inadmissibility

(Rules of Procedure of the General Court, Art. 83; Practice Rules for the Implementation of the Rules of Procedure of the General Court, point 130)

(see paragraphs 77-82)

4. 

Aid granted by a Member State – Recovery of unlawful aid – Aid granted in the form of a tax exemption – Recovery leading to a risk of double taxation for the recipient undertaking – No impact on the obligation of recovery – Breach of the principle of prevention of double taxation – None

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

(see paragraphs 95-102)

5. 

Aid granted by a Member State – Recovery of unlawful aid – Restoration of the prior situation – Breach of the principles of proportionality and equal treatment – None

(Arts 107 and 108 TFEU)

(see paragraphs 104-109)

6. 

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 – Recovery ordered from the multinational groups concerned – Whether permissible

(Art. 108(2) TFEU)

(see paragraphs 115-118)

1. 

Orders that Cases T‑858/16 and T‑867/16 be joined for the purposes of the present judgment;

2. 

Dismisses the actions;

3. 

Orders Dow Silicones Corp. and Dow Silicones Belgium to bear their own costs and to pay those incurred by the European Commission in Case T‑858/16;

4. 

Orders Vinventions to bear its own costs and to pay those incurred by the Commission in Case T‑867/16.