On 16 September 2021, the ECJ handed down its much awaited judgment on whether the Belgian tax rulings concerning excess profits could be classified as an aid scheme (as opposed to individual aid measures). The ECJ set aside the General Court's judgment and backed the European Commission's finding that the rulings at issue qualify as a scheme. Key takeawaysState aid in the form of a scheme is to be distinguished from State aid in the form of an individual aid. With respect to the former, the Commission can confine itself to examining its general features in an abstract manner to assess whether it grants State aid.ECJ clarified that the systematic contra legem application by tax authorities of a tax
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The EU Court of Justice upholds the Commission’s decision finding that the Belgian tax rulings regarding excess profits qualify as a State aid scheme (Magnetrol International)
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