Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#Capsugel Belgium 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-266/16, T-324/16, T-351/16, T-363/16, T-371/16 and T-388/16.