CELEX: 62015TA0760
Language: en
Date: 2019-09-24 00:00:00
Title: Cases T-760/15 and T-636/16: Judgment of the General Court of 24 September 2019 — Netherlands and Others v Commission (State aid — Aid implemented by the Netherlands — Decision declaring the aid to be incompatible with the internal market and unlawful and ordering its recovery — Tax ruling — Transfer pricing — Calculation of the tax base — Arm’s length principle — Advantage — Reference system — Fiscal and procedural autonomy of the Member States)

9.12.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 413/40
            
         
      Judgment of the General Court of 24 September 2019 — Netherlands and Others v Commission
      (Cases T-760/15 and T-636/16) (1)
      
      (State aid - Aid implemented by the Netherlands - Decision declaring the aid to be incompatible with the internal market and unlawful and ordering its recovery - Tax ruling - Transfer pricing - Calculation of the tax base - Arm’s length principle - Advantage - Reference system - Fiscal and procedural autonomy of the Member States)
      (2019/C 413/47)
      Language of the case: Dutch and English
      
         Parties
      
      
         Applicant in Case T-760/15: Kingdom of the Netherlands (represented initially by M. Bulterman, B. Koopman, M. de Ree and M. Noort, subsequently by M. Bulterman)
      
         Applicants in Case T-636/16: Starbucks Corp. (Seattle, Washington, United States), Starbucks Manufacturing Emea BV (Amsterdam, Netherlands) (represented by: S. Verschuur, M. Petite and M. Stroungi, lawyers),
      
         Defendant: European Commission (in Case T-760/15 represented initially by P. J. Loewenthal and B. Stromsky, subsequently by P. J. Loewenthal and F. Tomat, acting as Agents, and in Case T-636/16, by P. J. Loewenthal and F. Tomat, acting as Agents)
      
         Intervener in support of the applicant in Case T-760/15: Ireland (represented initially by E. Creedon, G. Hodge, K. Duggan and A. Joyce, subsequently by G. Hodge, A. Joyce, K. Duggan, M. Browne and J. Quaney, acting as Agents, and by M. Collins, P. Gallagher, Senior Counsel, B. Doherty and S. Kingston, Barristers)
      
         Re:
      
      Applications based on Article 263 TFEU seeking annulment of Commission Decision (EU) 2017/502 of 21 October 2015 on State aid SA.38374 (2014/C ex 2014/NN) implemented by the Netherlands to Starbucks (OJ 2017 L 83, p. 38).
      
         Operative part of the judgment
      
      The Court:
      
                  1.
               
               
                  
                     Joins Cases T-760/15 and T-636/16 for the purposes of the judgment;
                  
               
            
                  2.
               
               
                  
                     Annuls Commission Decision (EU) 2017/502 of 21 October 2015 on State aid SA.38374 (2014/C ex 2014/NN) implemented by the Netherlands to Starbucks;
                  
               
            
                  3.
               
               
                  
                     Orders the European Commission to bear its own costs and to pay those incurred by the Kingdom of the Netherlands, Starbucks Corp. and Starbucks Manufacturing Emea BV;
                  
               
            
                  4.
               
               
                  
                     Orders Ireland to bear its own costs.
                  
               
            
         (1)  OJ C 59, 15.2.2016.