Court of Justice 26 March 2026, C-736/23 (Opinion of Advocate General Kokott delivered on 26 March 2026.)

OPINION OF ADVOCATE GENERAL KOKOTT delivered on 26 March 2026 (1) Case C‑736/23 P ZF CV Systems Europe, formerly Wabco Europe v European Commission ( Appeal – 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 ) I. Introduction 1.