Cases T-858/16 and T-867/16: Judgment of the General Court of 20 September 2023 — Dow Silicones and Others v Commission (State aid — Aid scheme put into effect by Belgium — Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted — Tax ruling — Taxable profit — Excess profit exemption — Advantage — Selectivity — Recovery)