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Case T-37/23: Order of the General Court of 13 August 2024 – Mead Johnson Nutrition (Asia Pacific) and Others v Commission (Action for annulment – State aid – Tax exemption for income generated by interest and intellectual property royalties – Advance tax rulings in favour of multinational undertakings – Decision to extend the formal investigation procedure provided for in Article 108(2) TFEU – Act not open to challenge – Aid measure implemented on the date of the decision – Inadmissibility)

ECLI:EU:UNKNOWN:62023TB0037

62023TB0037

August 13, 2024
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Official Journal of the European Union

C series

C/2024/6100

21.10.2024

(Case T-37/23)

(Action for annulment - State aid - Tax exemption for income generated by interest and intellectual property royalties - Advance tax rulings in favour of multinational undertakings - Decision to extend the formal investigation procedure provided for in Article 108(2) TFEU - Act not open to challenge - Aid measure implemented on the date of the decision - Inadmissibility)

(C/2024/6100)

Language of the case: English

Parties

Applicants: Mead Johnson Nutrition (Asia Pacific) Pte Ltd (Singapore), MJN Global Holdings BV (Amsterdam, Netherlands), Mead Johnson Nutrition Co. (Chicago, Illinois, United States) (represented by: C. Quigley KC, M. Whitehouse and P. Halford, Solicitors)

Defendant: European Commission (represented by: L. Flynn and B. Stromsky, acting as Agents)

Intervener in support of the applicants: Government of Gibraltar (represented by: K. Nordlander and K. Van der Putten, lawyers)

Re:

By their action under Article 263 TFEU, the applicants seek annulment of Commission Decision C(2022) 7665 final of 31 October 2022 on State aid SA.34914 (2013/C) implemented by the United Kingdom in respect of the Gibraltar Corporate Income Tax Regime, a summary of which was published in the Official Journal of the European Union (OJ 2023 C 52, p. 10).

Operative part of the order

1.The action is dismissed as inadmissible;

2.Mead Johnson Nutrition (Asia Pacific) Pte Ltd, MJN Global Holdings BV and Mead Johnson Nutrition Co. shall pay the costs;

3.The Government of Gibraltar shall bear its own costs.

* * *

Language of the case: English.

ELI: http://data.europa.eu/eli/C/2024/6100/oj

ISSN 1977-091X (electronic edition)

ECLI:EU:C:2025:140

15

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