111As it is, by claiming that the General Court wrongly found that the Commission had, in the decision at issue, followed an ‘exclusion’ approach that is not consistent with the functional analysis required under Irish law, and in particular section 25 of the TCA 97, the Commission seeks to call into question the Court’s understanding of the reasoning set out in that decision and, ultimately, of the legal test for identifying whether there is an advantage for the purposes of Article 107(1) TFEU for the benefit of the Apple Group companies.
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