The [company F] ruling, issued on the same day and covering the same functions as the contested tax ruling (with [company F] covering the industrial segment […] in an alternative structure of group treasury companies), arrives at a substantially different conclusion as regards the companies' respective tax bases, without any apparent justification for that difference in treatment.
La Commission fait observer que le Luxembourg ne lui a notifié aucun projet d'adoption du ruling fiscal contesté et n'a pas respecté l'obligation de suspension lui incombant en vertu de l'article 108, paragraphe 3, du TFUE.