Judgment of the Court (Fourth Chamber) of 2 December 2021.#European Commission and GMB Glasmanufaktur Brandenburg GmbH v Xinyi PV Products (Anhui) Holdings Ltd.#Appeal – Dumping – Imports of solar glass originating in China – Regulation (EC) No 1225/2009 – Article 2(7)(b) and (c) – ‘Undertaking operating under market economy conditions’ status – Denied – Concept of ‘significant distortions carried over from the former non-market economy system’, within the meaning of the third indent of Article 2(7)(c) – Tax incentives.#Joined Cases C-884/19 P and C-888/19 P.