CELEX: 62019TA0648
Language: en
Date: 2021-07-14 00:00:00
Title: Case T-648/19: Judgment of the General Court of 14 July 2021 — Nike European Operations Netherlands and Converse Netherlands v Commission (State aid — Aid implemented by the Netherlands in favour of Nike — Tax rulings — Decision to initiate the formal investigation procedure — Arm’s length principle — Advantage — Selective nature — Equal treatment — Good administration — Inadequate preliminary examination — Serious difficulties — Obligation to state reasons)

23.8.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 338/18
            
         
      Judgment of the General Court of 14 July 2021 — Nike European Operations Netherlands and Converse Netherlands v Commission
      (Case T-648/19) (1)
      
      (State aid - Aid implemented by the Netherlands in favour of Nike - Tax rulings - Decision to initiate the formal investigation procedure - Arm’s length principle - Advantage - Selective nature - Equal treatment - Good administration - Inadequate preliminary examination - Serious difficulties - Obligation to state reasons)
      (2021/C 338/22)
      Language of the case: English
      
         Parties
      
      
         Applicants: Nike European Operations Netherlands BV (Hilversum, Netherlands), Converse Netherlands BV (Amsterdam, Netherlands) (represented by: R. Martens and D. Colgan, lawyers)
      
         Defendant: European Commission (represented by: P.-J. Loewenthal and S. Noë, acting as Agents)
      
         Re:
      
      Application under Article 263 TFEU for annulment of Commission Decision C(2019) 6 final of 10 January 2019 on State aid SA.51284 (2018/NN) — Netherlands — Possible State aid in favour of Nike, initiating the formal investigation procedure laid down in Article 108(2) TFEU.
      
         Operative part of the judgment
      
      The Court:
      
                  1.
               
               
                  Dismisses the action;
               
            
                  2.
               
               
                  Orders Nike European Operations Netherlands BV and Converse Netherlands BV to pay the costs.
               
            
         (1)  OJ C 413, 9.12.2019.