Court of Justice (Fourth Chamber) 16 September 2021, C-337/19 P (European Commission v Kingdom of Belgium and Magnetrol International.)

JUDGMENT OF THE COURT (Fourth Chamber) 16 September 2021 ( *1 ) (Appeal – State aid – Aid scheme implemented by the Kingdom of Belgium – Excess profit exemption – Tax ruling – Consistent administrative practice – Regulation (EU) 2015/1589 – Article 1(d) – Concept of ‘aid scheme’ – Concept of ‘act’ – Concept of ‘further implementing measures’ – ‘General and abstract’ definition of beneficiaries –