BRUSSELS, Jan 18 (Reuters) - U.S. chipmaker Intel's fight against a 1.06 billion euro ($1.2 billion) EU antitrust fine was boosted on Thursday by an adviser to Europe's top court finding EU regulators at fault on their economic analysis.

"The court should confirm that the Commission erred in applying the AEC test with respect to HP and Lenovo," said Laila Medina, Advocate General at the Luxembourg-based Court of Justice of the European Union (CJEU).

The ACT test assesses to what extent equally efficient competitors can still compete despite rebates offered by the dominant company.

The case is C-240/22 P Commission v Intel Corporation. (Reporting by Foo Yun Chee Editing by David Goodman )