Kingdom of the Netherlands and Others v European Commission (T-760/15, T-636/16)

Judgment of 24 Sept 2019

law://eu/cjeu/2015/t-760-15/para_149@2026-11-14

149Where national tax law does not make a distinction between integrated undertakings and stand-alone undertakings for the purposes of their liability to corporate income tax, that law is intended to tax the profit arising from the economic activity of such an integrated undertaking as though it had arisen from transactions carried out at market prices. In those circumstances, it must be held that, when examining, pursuant to the power conferred on it by Article 107(1) TFEU, a fiscal measure granted to such an integrated company, the Commission may compare the fiscal burden of such an integrated undertaking resulting from the application of that fiscal measure with the fiscal burden resulting from the application of the normal rules of taxation under national law of an undertaking, placed in a comparable factual situation, carrying on its activities under market conditions.

Kingdom of the Netherlands and Others v European Commission (T-760/15, T-636/16)

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