Commission v Koninklijke FrieslandCampina EStAL 2|2010 rieslandCampina NV: Annotation 397 I. Introduction In its judgment regarding the Koninklijke FrieslandCampina (KFC) case, the ECJ reversed the findings of the prior judgment of the CFI. In particular, the ECJ pointed out that the KFC case regarding a preferential tax scheme of the Netherlands had to be distinguished from its earlier judgment in the case Forum 1871 that dealt with a similar Belgian