Judgment of the General Court (Seventh Chamber, Extended Composition) of 14 February 2019.#Kingdom of Belgium and Magnetrol International v European Commission.#State aid — Aid scheme implemented by Belgium — Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted — Tax ruling — Excess profit exemption — Fiscal autonomy of the Member States — Concept of an aid scheme — Further implementing measures.#Cases T-131/16 and T-263/16.