62016TJ0637_INF
Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023 –ZF CV Systems Europe v Commission
(Case T‑637/16) (
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)
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 24-60)
2.
Aid granted by a Member State – Concept – Grant of an advantage to the beneficiaries – Measure conferring a tax advantage – Tax ruling – Tax exemption leading to a lower tax burden than would arise under the normal rules of taxation – Included
(Art. 107(1) TFEU)
(see paragraphs 66-69, 77-89)
3.
Aid granted by a Member State – Concept – Tax measures – Joint examination of the conditions of selectivity and economic advantage – Whether permissible
(Art. 107 TFEU)
(see paragraphs 71-75)
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 94-148)
5.
Judicial proceedings – Introduction of new pleas during the proceedings – Conditions – Amplification of an existing plea – No amplification – Inadmissibility
(Rules of Procedure of the General Court, Art. 84(1))
(see paragraphs 151, 152)
6.
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 161-164)
Operative part
The Court:
1.
Dismisses the action;
2.
Orders ZF CV Systems Europe to bear its own costs and to pay those incurred by the European Commission.
(
1
)	OJ C 419, 14.11.2016.