Case T-266/16, T-324/16, T-351/16, T-363/16, T-371/16 and T-388/16: Judgment of the General Court of 20 September 2023 — Capsugel Belgium and Others v 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