Judgment of the General Court (Second Chamber, Extended Composition) of 12 May 2021.#Grand Duchy of Luxembourg and Others v European Commission.#State aid – Aid implemented by Luxembourg in favour of Engie – Decision declaring the aid incompatible with the internal market and unlawful and ordering its recovery – Tax rulings – State resources – Advantage – Combined effect of two tax measures – Participation exemption regime – Taxation of profit distributions – Abuse of law – Selectivity – Reference Framework – Finding of a derogation – Comparability of situations – Parent-subsidy arrangement – Group of companies – Recovery – Indirect harmonisation – Procedural rights – Obligation to state reasons.#Cases T-516/18 and T-525/18.