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Belgium and Magnetrol International and Ireland (intervening) v European Commission, Judgment, action for annulment, Case T-131/16, Case T-263/16, ECLI:EU:T:2019:91, OCL 252 (EU 2019), 14th February 2019, Court of Justice of the European Union [CJEU]; General Court of the European Union [EGC]; General Court (7th Chamber)

Reporter(s)

David Wachendorfer

Belgium and Magnetrol International and Ireland (intervening) v European Commission, Judgment, action for annulment, Case T-131/16, Case T-263/16, ECLI:EU:T:2019:91, OCL 252 (EU 2019), 14th February 2019, Court of Justice of the European Union [CJEU]; General Court of the European Union [EGC]; General Court (7th Chamber)

IMPORTANT — Disclaimer must be displayed: *Any opinions expressed are personal and do not reflect the views of the European Commission.

From: Oxford Competition Law (http://oxcat.ouplaw.com). (c) Oxford University Press, 2015. All Rights Reserved.date: 25 January 2020

Whether the European Commission, in assessing a Member State’s tax reduction for excess profits, exceeded its powers in relation to state aid by encroaching upon the exclusive tax jurisdiction of the Member States in the field of direct taxation.

Whether the European Commission, in assessing a Member State’s tax reduction for excess profits, erred in finding a state aid scheme within the meaning of Article 1(d) of the Regulation laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union, inter alia because of the incorrect identification of the acts on which the alleged scheme was said to be based and the erroneous finding that the aid scheme did not require further implementing measures.

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