Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023 –Capsugel Belgium and Others v Commission
(Cases T‑266/16, T‑324/16, T‑351/16, T‑363/16, T‑371/16 and T‑388/16) (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.      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 20, 30)
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 21-23, 31)
3.      Aid granted by a Member State – Concept – Grant of advantages imputable to the State – Tax exemption resulting from an administrative practice that is contrary to the applicable legislation – Included
(Art. 107(1) TFEU)
(see paragraphs 36-39)
4.      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 44-83)
5.      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 89-118)
6.      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 122-124)
Operative part
The Court:
1.
Orders that Cases T‑266/16, T‑324/16, T‑351/16, T‑363/16, T‑371/16 and T‑388/16 be joined for the purposes of the present judgment;
2.
Dismisses the actions;
3.
Orders Capsugel Belgium to bear its own costs and to pay those incurred by the European Commission in Case T‑266/16;
4.
Orders VF Europe BVBA to bear its own costs and to pay those incurred by the Commission in Case T‑324/16;
5.
Orders Belgacom International Carrier Services to bear its own costs and to pay those incurred by the Commission in Case T‑351/16;
6.
Orders Zoetis Belgium to bear its own costs and to pay those incurred by the Commission in Case T‑363/16;
7.
Orders Ineos Aromatics Ltd to bear its own costs and to pay those incurred by the Commission in Case T‑371/16;
8.
Orders Eval Europe NV to bear its own costs and to pay those incurred by the Commission in Case T‑388/16.
1 OJ C 279, 1.8.2016.