Judgment of the Court (Ninth Chamber) of 19 March 2026.#Valsts ieņēmumu dienests v SIA „OUTLETICO”.#Request for a preliminary ruling from the Administratīvā apgabaltiesa.#Reference for a preliminary ruling – State aid – Regulation (EU) No 651/2014 – Categories of aid which may be considered to be compatible with the internal market – Exemption provided for aid to small and medium-sized enterprises (SMEs) – Article 1 of Annex I – Concept of an ‘enterprise’ – Article 3(3) of Annex I – Concept of ‘linked enterprises’ – Natural person holding the majority of voting rights associated with the shares of an enterprise – Engaging in an economic activity – Actual control exercised through direct or indirect involvement in the management of the enterprise.#Case C-870/24.