62016TJ0858_INF
Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023 –Dow Silicones and Others v Commission
(Cases T‑858/16 and T‑867/16) (
1
)
(State aid – Aid scheme put into effect by Belgium – Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted – Tax ruling – Taxable profit – Excess profit exemption – Advantage – Selectivity – Recovery)
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)
Operative part
The Court:
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.
(
1
)	OJ C 46, 13.2.2017.