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Case T-131/16 RENV: Judgment of the General Court of 20 September 2023 — Belgium 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 — Adverse effect on competition — Recovery)
ECLI:EU:UNKNOWN:62016TA0131(01)
62016TA0131(01)
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Official Journal of the European Union
Series C
C/2023/756
(Case T-131/16 RENV) (*)
(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 - Adverse effect on competition - Recovery)
(C/2023/756)
Language of the case: English
Parties
Applicant: Kingdom of Belgium (represented by: C. Pochet and M. Jacobs, acting as Agents, and by M. Segura and M. Clayton, lawyers)
Defendant: European Commission (represented by: B. Stromsky, P.-J. Loewenthal and F. Tomat, acting as Agents)
Intervener in support of the applicant: Ireland (represented by: M. Browne, A. Joyce, D. O’Reilly and J. Quaney, acting as Agents, and by P. Gallagher, M. Collins and C. Donnelly, Senior Counsel, and B. Doherty and D. Fennelly, Barristers-at-Law)
Re:
By its action under Article 263 TFEU, the Kingdom of Belgium seeks 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.Dismisses the action;
2.Orders the Kingdom of Belgium to bear its own costs and to pay those incurred by the European Commission, comprising those incurred in the original proceedings before the General Court in Case T-131/16, those incurred in the present proceedings following referral in Case T-131/16 RENV, and one half of those incurred in the appeal proceedings in Case C-337/19 P;
3.Orders Ireland to bear its own costs.
(*)
Language of the case: English.
ELI: http://data.europa.eu/eli/C/2023/756/oj
ISSN 1977-091X (electronic edition)
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