62016TJ0201_INF
Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023 –Soudal and Others v Commission
(Cases T‑201/16, T‑335/16, T‑357/16 and T‑369/16) (
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)
(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.
Acts of the institutions – Statement of reasons – Obligation – Scope – Commission decision on State aid – Examination as to whether there is a selective advantage – Sufficient statement of reasons
(Arts 107(1) and 296(2) TFEU)
(see paragraphs 21, 31)
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 22-24, 32)
3.
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 40-76)
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 78, 86-113)
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 119-121)
6.
Aid granted by a Member State – Effect on trade between Member States – Adverse effect on competition – Criteria for assessment – Aid which may affect that trade and distort competition – Tax exemption resulting from an administrative practice that is contrary to the applicable legislation – Included
(Art. 107(1) TFEU)
(see paragraphs 125-132)
7.
Aid granted by a Member State – Recovery of unlawful aid – No breach of the principle of legal certainty – Commission’s previous practice – Irrelevant
(Arts 107 and 108 TFEU; Council Regulation 2015/1589, Art. 16)
(see paragraphs 136-143)
8.
Aid granted by a Member State – Concept – Assessment according to the criterion of the private investor – Assessment having regard to all factors relevant to the transaction at issue and its context – Measure adopted by the Member State in its capacity as a public authority
(Art. 107(1) TFEU)
(see paragraphs 145, 146)
Operative part
The Court:
1.
Orders that Cases T‑201/16, T‑335/16, T‑357/16 and T‑369/16 be joined for the purposes of the present judgment;
2.
Dismisses the actions;
3.
Orders Soudal NV to bear its own costs and to pay those incurred by the European Commission in Case T‑201/16;
4.
Orders Esko-Graphics BVBA to bear its own costs and to pay those incurred by the Commission in Case T‑335/16;
5.
Orders Punch Powertrain to bear its own costs and to pay those incurred by the Commission in Case T‑357/16;
6.
Orders Luciad to bear its own costs and to pay those incurred by the Commission in Case T‑369/16.
(
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)	OJ C 232, 27.6.2016.