Nike European Operations Netherlands and Converse Netherlands v Commission

The European Commission takes note of today’s judgment of the General Court, upholding the Commission’s decision of 10 January 2019 opening a formal investigation procedure into alleged State aid granted by the Netherlands to two Nike group companies based in the Netherlands: Nike European Operations Netherlands BV (‘NEON’) and Converse Netherlands BV (‘CN BV’).
The Commission decision sets out in detail the Commission’s preliminary view that led to the opening of a formal investigation procedure with respect to possible State aid granted through several tax rulings by the Netherlands to Nike. The in-depth investigation gives the Netherlands and interested third parties, including the beneficiaries, an opportunity to submit comments. It does not prejudge the outcome of the investigation.
The action against the Commission decision was brought forward by the beneficiaries of the alleged State aid, NEON and CN BV, which claimed a breach of the obligation to state reasons, manifest errors of assessment and non-compliance with procedural rights.
In its judgment, the General Court dismisses the action brought against the Commission decision in its entirety and rejects all arguments put forward by the applicants. It finds that, with its opening decision, the Commission complied with the procedural rules and fulfilled its obligation to state reasons. It also did not make any manifest errors in its preliminary assessment of the selective nature of the tax rulings and complied with the principles of good administration and equal treatment.
See also Curia's press release.