Judgment of the General Court (Seventh Chamber, Extended Composition) of 24 September 2019.#Kingdom of the Netherlands and Others v European Commission.#State aid — Aid implemented by the Netherlands — Decision declaring the aid to be incompatible with the internal market and unlawful and ordering its recovery — Tax ruling — Transfer pricing — Calculation of the tax base — Arm’s length principle — Advantage — Reference system — Fiscal and procedural autonomy of the Member States.#Case T-760/15 and T-636/16.