Judgment of the Court (Fourth Chamber) of 16 September 2021

European Commission v Kingdom of Belgium and Magnetrol International

Appeal – State aid – Aid scheme implemented by the Kingdom of Belgium – Excess profit exemption – Tax ruling – Consistent administrative practice – Regulation (EU) 2015/1589 – Article 1(d) – Concept of ‘aid scheme’ – Concept of ‘act’ – Concept of ‘further implementing measures’ – ‘General and abstract’ definition of beneficiaries – Cross-appeal – Admissibility – Fiscal autonomy of the Member States

Case C-337/19 P

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

• (Appeal Case before the General Court T-131/16)