Official Journal of the European Union
Judgment of the General Court of 6 April 2022 — Mead Johnson Nutrition (Asia Pacific) and Others v Commission
(Case T-508/19) (1)
(State aid - Aid scheme implemented by the Government of Gibraltar concerning corporation tax - Tax exemption for interest income and royalties - Advance tax rulings benefiting multinationals - Commission decision declaring the aid incompatible with the internal market - Obligation to state reasons - Manifest error of assessment - Selective advantage - Right to submit comments)
Language of the case: English
Applicants: Mead Johnson Nutrition (Asia Pacific) Pte Ltd (Singapore, Singapore), MJN Global Holdings BV (Amsterdam, Netherlands), Mead Johnson BV (Nijmegen, Netherlands), Mead Johnson Nutrition Co. (Chicago, Illinois, United States) (represented by: C. Quigley, Barrister, M. Whitehouse and P. Halford, Solicitors)
Defendant: European Commission (represented by: L. Flynn, B. Stromsky and P. Němečková, acting as Agents)
Application based on Article 263 TFEU and seeking partial annulment of Commission Decision (EU) 2019/700 of 19 December 2018 on the State Aid SA.34914 (2013/C) implemented by the United Kingdom as regards the Gibraltar Corporate Income Tax Regime (OJ 2019 L 119, p. 151).
Operative part of the judgment
Annuls Commission Decision (EU) 2019/700 of 19 December 2018 on the State Aid SA.34914 (2013/C) implemented by the United Kingdom as regards the Gibraltar Corporate Income Tax Regime so far as it states, in Article 2, that the individual aid granted by the Government of Gibraltar on the basis of the continuation, after 31 December 2013, of the advance tax ruling granted to MJN Holdings (Gibraltar) Ltd is unlawful and incompatible with the internal market and in so far as it orders, in Article 5(1) and (2), the recovery of that aid;
Dismisses the action as to the remainder;
Orders Mead Johnson Nutrition (Asia Pacific) Pte Ltd, MJN Global Holdings BV, Mead Johnson BV, Mead Johnson Nutrition Co. and the Commission to each bear their own costs.
(1) OJ C 295, 2.9.2019.