Judgment of the Court (Second Chamber) of 19 September 2024.#United Kingdom of Great Britain and Northern Ireland and Others v European Commission.#Appeal – State aid – Aid scheme implemented by the United Kingdom of Great Britain and Northern Ireland in favour of certain multinational groups – Taxation of the non-trading finance profits of controlled foreign companies (CFCs) – Exemptions – Significant people functions – Artificial diversion of profits – Erosion of the tax base – Decision declaring the aid scheme incompatible with the internal market and ordering the recovery of the aid paid – Reference framework – Applicable national law – ‘Normal’ taxation.#Joined Cases C-555/22 P, C-556/22 P and C-564/22 P.