The EU Court of Justice AG Kokott suggests annulling the judgment of the General Court and provides guidance on the concept of “aid scheme” in cases of tax rulings (Magnetrol International)

On 3 December 2020, Advocate General Kokott delivered her opinion on the appeal brought against the judgment of the General Court in case Belgium and Magnetrol International v Commission (Cases T-131/16 and T-263/16) of 14 February 2019 (the “Judgment under appeal”) (See VBB on Competition Law, Volume 2019, No. 2), which had annulled Commission Decision (EU) 2016/1699 of 11 January 2016 on the Belgian excess profit exemption (the “Contested Decision”). The background to the dispute concerns the Belgian rules on the adjustment of the profit made by a resident company part of a multinational group, which are set out in the Belgian income tax code of 1992 (“CIR 92”). The Contested Decision found that certain tax rulings granted on the basis of Article 185(2)(b) of the CIR 92, in the period

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Auteurs

  • Van Bael & Bellis (Brussels)
  • Van Bael & Bellis (Brussels)

Citation

Francesco Pili, Markus Wellinger, The EU Court of Justice AG Kokott suggests annulling the judgment of the General Court and provides guidance on the concept of “aid scheme” in cases of tax rulings (Magnetrol International), 3 décembre 2020, e-Competitions January 2021, Art. N° 98581

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