Judgment of the General Court of 14 July 2021 – Nike European Operations Netherlands and Converse Netherlands v Commission

(Case T-648/19) 1

(State aid – Aid implemented by the Netherlands in favour of Nike – Tax rulings – Decision to initiate the formal investigation procedure – Arm’s length principle – Advantage – Selective nature – Equal treatment – Good administration – Inadequate preliminary examination – Serious difficulties – Obligation to state reasons)

Language of the case: English

Parties

Applicants: Nike European Operations Netherlands BV (Hilversum, Netherlands), Converse Netherlands BV (Amsterdam, Netherlands) (represented by: R. Martens and D. Colgan, lawyers)

Defendant: European Commission (represented by: P.-J. Loewenthal and S. Noλ, acting as Agents)

Re:

Application under Article 263 TFEU for annulment of Commission Decision C(2019) 6 final of 10 January 2019 on State aid SA.51284 (2018/NN) ( Netherlands ( Possible State aid in favour of Nike, initiating the formal investigation procedure laid down in Article 108(2) TFEU.

Operative part of the judgment

The Court:

Dismisses the action;

Orders Nike European Operations Netherlands BV and Converse Netherlands BV to pay the costs.

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1 OJ C 413, 9.12.2019.