General Court (Second Chamber, sitting with five Judges) 20 September 2023, T-467/16 and T-681/16 (Flir Systems Trading Belgium and Henkel Belgium, anciennement Henkel Electronic Materials (Belgium) v European Commission.)

JUDGMENT OF THE GENERAL COURT (Second Chamber, Extended Composition) 20 September 2023 (*) (State aid – Aid scheme put into effect by Belgium – Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted – Tax ruling – Taxable profit – Excess profit exemption – Advantage – Selectivity – Recovery) In Cases T‑467/16 and T‑681/16,