Judgment of the General Court of 20 September 2023 – Dow Silicones and Others v Commission

(Cases T-858/16 and T-867/16) ¹

(State aid – Aid scheme put into effect by Belgium – Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted – Tax ruling – Taxable profit – Excess profit exemption – Advantage – Selectivity – Recovery)

Language of the case: English

Parties

Applicants in Case T-858/16: Dow Silicones Corp., formerly Dow Corning Corp. (Midland, Michigan, United States), Dow Silicones Belgium, formerly Dow Corning Europe (Seneffe, Belgium)

Applicant in Case T-867/16: Vinventions, formerly Nomacorc (Thimister-Clermont, Belgium)

(represented by H. Gilliams and L. Goossens, lawyers)

Defendant: European Commission (represented by: P.-J. Loewenthal, B. Stromsky and F. Tomat, acting as Agents)

Re:

By their actions under Article 263 TFEU, the applicants seek the annulment of Commission Decision (EU) 2016/1699 of 11 January 2016 on the excess profit exemption State aid scheme SA.37667 (2015/C) (ex 2015/NN) implemented by Belgium (OJ 2016 L 260, p. 61).

Operative part of the judgment

The Court:

Orders that Cases T-858/16 and T-867/16 be joined for the purposes of the present judgment;

Dismisses the actions;

Orders Dow Silicones Corp. and Dow Silicones Belgium to bear their own costs and to pay those incurred by the European Commission in Case T-858/16;

Orders Vinventions to bear its own costs and to pay those incurred by the Commission in Case T-867/16.

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¹     OJ C 46, 13.2.2017.