Joined Cases T-119/07 and T-207/07: Judgment of the General Court of 17 September 2019 — Italia and Eurallumina v Commission (State aid — Directive 2003/96/EC — Excise duties on mineral oils — Mineral oils used as fuel for alumina production — Exemption from excise duty — Selective nature — Guidelines on national regional aid — Community guidelines on State aid for environmental protection of 2001 — Legitimate expectations — Presumption of legality attaching to measures of the institutions — Principle of sound administration — Obligation to state reasons — Contradictory reasoning)