22.8.2016

EN

Official Journal of the European Union

C 305/44

(Case T-324/16)

(2016/C 305/59)

Language of the case: English

Parties

Applicant: VF Europe BVBA (Bornem, Belgium) (represented by: H. Vanhulle, B. van de Walle de Ghelcke, C. Borgers and N. Baeten, lawyers)

Defendant: European Commission

Form of order sought

The applicant claims that the Court should:

—annul the Commission decision of 11 January 2016 on the excess profit exemption state aid scheme SA.37667 (2015/C) (ex 2015/NN) implemented by the Kingdom of Belgium;

—in the alternative, annul Articles 2-4 of the Decision;

—in any event, order the European Commission to pay the costs of the proceedings.

Pleas in law and main arguments

In support of the action, the applicant relies on four pleas in law.

1.First plea in law, alleging that the Commission has committed an error of law and a manifest error of assessment in the identification of the alleged aid measure and in its qualification as an aid scheme within the meaning of Article 1(d) of Council Regulation No 2015/1589 (1) and Article 107 TFUE.

2.Second plea in law, alleging that the Commission infringed Article 107 TFUE, failed to state reasons and committed a manifest error of assessment in considering that the Belgian excess profit ruling system constitutes a State aid measure.

3.Third plea in law, alleging that the Commission infringed Article 16(1) of Council Regulation No 2015/1589 and the general principles of legal certainty and legitimate expectations in ordering the recovery of the alleged aid.

4.Fourth plea in law, alleging that the Commission infringed Article 2(6) TFUE and the principle of equal treatment, and misuses its powers, by using State aid rules to prohibit the Belgian excess profit ruling system.

Council Regulation (EU) 2015/1589 of 13 July 2015 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union (OJ 2015, L 248, p. 9).