Cases T-263/16 RENV, T-265/16, T-311/16, T-319/16, T-321/16, T-343/16, T-350/16, T-444/16, T-800/16 and T-832/16: Judgment of the General Court of 20 September 2023 — Magnetrol International and Others v Commission (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)
Date: 2023-09-20
Institutions: General Court
Subjects: Belgium, State aid, control of State aid, corporation tax, multinational enterprise, profit, reimbursement of aid, tax exemption








C_202300972EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2023/972


27.11.2023





Judgment of the General Court of 20 September 2023 — Magnetrol International and Others v Commission
(Cases T-263/16 RENV, T-265/16, T-311/16, T-319/16, T-321/16, T-343/16, T-350/16, T-444/16, T-800/16 and T-832/16) (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)
(C/2023/972)
Language of the case: English

Parties


Applicant in Case T-263/16 RENV: Magnetrol International (Zele, Belgium) (represented by: H. Gilliams and L. Goossens, lawyers)

Applicants in Case T-265/16: Puratos (Dilbeek, Belgium), Delta Light (Wevelgem, Belgium), Ontex (Buggenhout, Belgium)

Applicant in Case T-311/16: Siemens Industry Software (Leuven, Belgium)

Applicant in Case T-319/16: BASF Antwerpen NV (Antwerp, Belgium)

Applicant in Case T-321/16: Ansell Healthcare Europe NV (Anderlecht, Belgium)

Applicant in Case T-343/16: Trane (Zaventem, Belgium)

Applicant in Case T-350/16: Kinepolis Group (Brussels, Belgium)

Applicants in Case T-444/16: Vasco Group (Dilsen-Stokkem, Belgium), Astra Sweets (Turnhout, Belgium)

Applicant in Case T-800/16: Mayekawa Europe NV/SA (Zaventem)

Applicant in Case T-832/16: Celio International SA (Brussels)
(represented by H. Gilliams, J. Bocken and L. Goossens, lawyers)

Defendant: European Commission (represented by: P.-J. Loewenthal, B. Stromsky and F. Tomat, acting as Agents)

Interveners in support of the applicant in Case T-263/16 RENV: Soudal NV (Turnhout), Esko-Graphics BVBA (Ghent, Belgium) (represented by H. Viaene, lawyer), Flir Systems Trading Belgium (Meer, Belgium) (represented by C. Docclo and N. Reypens, lawyers), Celio International SA (Brussels) (represented by: H. Gilliams and L. Goossens, lawyers), Anheuser-Busch Inbev (Brussels), Ampar (Leuven), Atlas Copco Airpower (Antwerp), Atlas Copco AB (Nacka, Sweden) (represented by: A. von Bonin, O.W. Brouwer, A. Pliego Selie, T. van Helfteren and A. Haelterman, lawyers), ZF CV Systems Europe, formerly Wabco Europe (Watermael-Boitsfort, Belgium) (represented by: E. Righini, L. Villani, S. Völcker, K. Beikos-Paschalis and A. Papadimitriou, lawyers)

Re:

By their actions under Article 263 TFEU, the applicants seek the annulment of Commission Decision (EU) 2016/1699 of 11 January 2016 on the excess profit exemption State aid scheme SA.37667 (2015/C) (ex 2015/NN) implemented by Belgium (OJ 2016 L 260, p. 61).

Operative part of the judgment

The Court:






1.


Orders that Cases T-263/16 RENV, T-265/16, T-311/16, T-319/16, T-321/16, T-343/16, T-350/16, T-444/16, T-800/16 and T-832/16 be joined for the purposes of the present judgment;










2.


Dismisses the actions;










3.


Orders Magnetrol International to bear its own costs and to pay those incurred by the European Commission in the original proceedings before the General Court in Case T-263/16 and in the proceedings following referral in Case T-263/16 RENV, as well as one half of the costs incurred by the Commission in the appeal proceedings in Case C-337/19 P;










4.


Orders Soudal NV, Esko-Graphics BVBA, Flir Systems Trading Belgium, Celio International SA, Anheuser-Busch Inbev, Ampar, Atlas Copco Airpower, Atlas Copco AB and ZF CV Systems Europe to bear their own costs relating to their intervention in Case T-263/16 RENV and in Case C-337/19 P;










5.


Orders Puratos, Delta Light and Ontex to bear their own costs and to pay those incurred by the Commission in Case T-265/16;










6.


Orders Siemens Industry Software to bear its own costs and to pay those incurred by the Commission in Case T-311/16;










7.


Orders BASF Antwerpen NV to bear its own costs and to pay those incurred by the Commission in Case T-319/16;










8.


Orders Ansell Healthcare Europe NV to bear its own costs and to pay those incurred by the Commission in Case T-321/16;










9.


Orders Trane to bear its own costs and to pay those incurred by the Commission in Case T-343/16;










10.


Orders Kinepolis Group to bear its own costs and to pay those incurred by the Commission in Case T-350/16;










11.


Orders Vasco Group and Astra Sweets to bear their own costs and to pay those incurred by the Commission in Case T-444/16;










12.


Orders Mayekawa Europe NV/SA to bear its own costs and to pay those incurred by the Commission in Case T-800/16;










13.


Orders Celio International to bear its own costs and to pay those incurred by the Commission in Case T-832/16.






(1)  
            OJ C 279, 1.8.2016.


ELI: http://data.europa.eu/eli/C/2023/972/oj
ISSN 1977-091X (electronic edition)