H&I 2019/174
Belgium v Commission and Magnetrol International v Commission. Belgian system relating to the excess profit is not an aid scheme. General Court
CJ 14-02-2019, T-131/16,T 263/16 (Uitspraak) (België/Commissie)
- Instantie
Court of Justice of the European Union
- Datum
14 februari 2019
- Zaaknummer
T-131/16
T 263/16
- Roepnaam
België/Commissie
- JCDI
JCDI:ADS52579:1
- Vakgebied(en)
Europees belastingrecht / Fiscale staatssteun
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 14‑02‑2019
Essentie
Belgium v Commission and Magnetrol International v Commission. Belgian system relating to the excess profit is not an aid scheme. General Court
Samenvatting
Judgment of the General Court in the cases Belgium v Commission and Magnetrol International v Commission on State aid. The General Court annuls the Commission’s decision concerning tax exemptions granted by Belgium by means of rulings. The Commission wrongly considered that the Belgian system relating to the excess profit of multinational companies constituted an aid scheme.
Uitspraak
JUDGMENT OF THE GENERAL COURT (Seventh Chamber, Extended Composition)
14 February 20191
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