The European Commission has announced on 16 September that it has opened separate in-depth investigations to assess whether “excess profit” tax rulings granted by Belgium to 39 multinational companies gave those companies a selective advantage over their competitors, in breach of EU State aid rules, allowing them to pay less tax.

The Commission has also appealed the judgment of the General Court to the European Court of Justice to seek further clarity on the existence of an aid scheme. These proceedings are ongoing.

Since June 2013, the Commission has been investigating individual tax rulings or rulings granted under tax schemes of Member States under EU State aid rules. New publications of State aid decisions on the internet and in the Official Journal are listed in the State Aid Weekly e-News.