Court of Justice 26 March 2026, C-734/23 (Opinion of Advocate General Kokott delivered on 26 March 2026.)

Provisional text OPINION OF ADVOCATE GENERAL KOKOTT delivered on 26 March 2026 (1) Joined Cases C‑734/23 P and C‑735/23 P Soudal NV (C‑734/23 P), Esko-Graphics BVBA (C‑735/23 P) v European Commission ( Appeals – State aid – Aid scheme implemented by the Kingdom of Belgium – Tax ruling – Excess profit exemption – Criterion of State-aid control in tax law – Unlawful administrative practice as aid )