Given that the contested tax ruling is an individual measure, the Commission may presume that it is selective in nature, since it has demonstrated in Section 9.2 that it confers an advantage on LuxOpCo by endorsing a transfer pricing arrangement producing an outcome that departs from a reliable approximation of a market-based outcome which results in a lowering of LuxOpCo's taxable base and thus its corporate income tax liability in Luxembourg.
Si le groupe «Code de conduite» jouit d'une certaine marge discrétionnaire, la Commission ne dispose, quant à elle, d'aucun pouvoir d'appréciation pour déterminer si une mesure fiscale doit être considérée comme une aide d'État, la notion d'aide d'État étant objective.