Judgment_paragraph 152 · Kingdom of the Netherlands and Others v European Commission (T-760/15, T-636/16)

152It should also be stated that when the Commission uses that tool to check whether the taxable profit of an integrated undertaking pursuant to a tax measure corresponds to a reliable approximation of a taxable profit generated under market conditions, the Commission can identify an advantage within the meaning of Article 107(1) TFEU only if the variation between the two comparables goes beyond the inaccuracies inherent in the methodology used to obtain that approximation.

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

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