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Article summary

The Court of Justice issued its judgment in Case C- 337/19 P Commission v Belgium and Magnetrol International, an appeal to the Court of Justice against the General Court’s judgment in Case T- 131/16 which upheld an action for annulment of the Commission’s 2019 decision concerning selective tax advantages granted by Belgium under its excess profit tax scheme (SA.37667). The Court of Justice held that the General Court’s judgment should be set aside to the extent that the General Court made several errors in the interpretation and application of Article 1(d) of Regulation 215/1589. However, the Court of Justice concluded that the case should be referred back to the General Court for it to rule on two outstanding grounds of appeal, which were raised at first instance relating to whether the Belgium scheme constituted State aid and the legality of the Commission’s order to recover aid granted under the scheme.