62023TO0037(01)_INF
Order of the General Court (Second Chamber) of 13 August 2024 –Mead Johnson Nutrition (Asia Pacific) and Others v Commission
(Case T‑37/23) (
1
)
(Action for annulment – State aid – Tax exemption for income generated by interest and intellectual property royalties – Advance tax rulings in favour of multinational undertakings – Decision to extend the formal investigation procedure provided for in Article 108(2) TFEU – Act not open to challenge – Aid measure implemented on the date of the decision – Inadmissibility)
1.
Action for annulment – Actionable measures – Measures producing binding legal effects – Decision of the Commission to initiate a formal investigation procedure into a State measure in the course of implementation accompanied by a provisional classification as new aid – Included
(Arts 108(2) and (3), and 263 TFEU)
(see paragraphs 21-31)
2.
Aid granted by a Member State – Respective powers of the Commission and the national courts – Role of the national courts – Commission decision to initiate the formal investigation procedure in respect of aid – Obligation of the national courts to draw all the consequences of a possible infringement of the obligation to suspend the measures examined – Suspension of operation of the measure in question and recovery of the amounts already paid – Granting of provisional measures
(Art. 4(3) TEU; Art. 108(2) and (3) TFEU)
(see paragraphs 32-34, 47-48, 53)
3.
Action for annulment – Actionable measures – Measures producing binding legal effects – Commission decision to initiate a formal investigation procedure into a State measure no longer being implemented – Not included
(Arts 107(1), 108(2) and (3), and 263 TFEU)
(see paragraphs 35-41, 49, 57, 59, 60)
Operative part
1.
The action is dismissed as inadmissible.
2.
Mead Johnson Nutrition (Asia Pacific) Pte Ltd, MJN Global Holdings BV and Mead Johnson Nutrition Co. shall pay the costs.
3.
The Government of Gibraltar shall bear its own costs.
(
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)	OJ C 179, 22.5.2023.