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Cases T-278/16 and T-370/16: Judgment of the General Court of 20 September 2023 — Atlas Copco Airpower 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)
ECLI:EU:UNKNOWN:62016TA0278
62016TA0278
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Official Journal of the European Union
Series C
C/2023/758
(Cases T-278/16 and T-370/16) (*)
(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/2023/758)
Language of the case: English
Parties
Applicants in Case T-278/16: Atlas Copco Airpower (Antwerp, Belgium), Atlas Copco AB (Nacka, Sweden)
Applicants in Case T-370/16: Anheuser-Busch Inbev (Brussels, Belgium), Ampar (Leuven, Belgium)
(represented by: A. von Bonin, O. Brouwer, A. Haelterman, A. Pliego Selie and T. van Helfteren, lawyers)
Defendant: European Commission (represented by: P.-J. Loewenthal, B. Stromsky and F. Tomat, acting as Agents)
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-278/16 and T-370/16 be joined for the purposes of the present judgment;
2.Dismisses the actions;
3.Orders Atlas Copco Airpower and Atlas Copco AB to bear their own costs and to pay those incurred by the European Commission in Case T-278/16;
4.Orders Anheuser-Busch Inbev and Ampar to bear their own costs and to pay those incurred by the Commission in Case T-370/16.
(*)
Language of the case: English.
ELI: http://data.europa.eu/eli/C/2023/758/oj
ISSN 1977-091X (electronic edition)
ECLI:EU:C:2025:140
* * *