Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#Dow Silicones Corp., anciennement Dow Corning Corp. and Others v European Commission.#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.#Cases T-858/16 and T-867/16.

Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.
Dow Silicones Corp., anciennement Dow Corning Corp. and Others v European Commission.
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.
Cases T-858/16 and T-867/16.

Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.
Dow Silicones Corp., anciennement Dow Corning Corp. and Others v European Commission.
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.
Cases T-858/16 and T-867/16.

ECLI identifier: ECLI:EU:T:2023:570