The European Commission (Commission) has sent a Statement of Objections (SO) to a number of companies in the heat stabilizer market. Heat stabilizers are added to PVC products in order to improve the quality of the material. The SO concerns two areas of the heat stabilizer market (tin and exposed soybean oil). The SO sets out the Commission’s allegations that a number of companies have participated in a cartel in breach of Article 81(1) EC. The SO represents a formal step in the proceedings under which the Commission outlines its initial findings where there is provisional evidence of a breach of competition law. The companies concerned now have an opportunity to respond before any final decision is taken.