Joined Cases C-884/19 P and C-888/19 P: Judgment of the Court (Fourth Chamber) of 2 December 2021 — European Commission v Xinyi PV Products (Anhui) Holdings Ltd, GMB Glasmanufaktur Brandenburg GmbH (C-884/19 P), GMB Glasmanufaktur Brandenburg GmbH v Xinyi PV Products (Anhui) Holdings Ltd, European Commission (C-888/19 P) (Appeal — Dumping — Imports of solar glass originating in China — Regulation (EC) No 1225/2009 — Article 2(7)(b) and (c) — ‘Undertaking operating under market economy conditions’ status — Denied — Concept of ‘significant distortions carried over from the former non-market economy system’, within the meaning of the third indent of Article 2(7)(c) — Tax incentives)