Hi there Maximilian Ramin
Thats a good question and thanks for using QandA platform
I guess aks uses the standard Kubernetes distribution provided by the Kubernetes community. Microsoft manages the infrastructure for AKS, but the Kubernetes components themselves remain largely unchanged from the upstream version.
As for the Kubernetes components used in AKS, it include components such like,
Kube-apiserver, etcd, Kube-scheduler, Kube-controller-manager,
Regarding European NIS2 certification specifics, I suggest you to go through the documentation,
https://learn.microsoft.com/en-us/azure/aks/supported-kubernetes-versions?tabs=azure-cli
if u cant find it, you can raise a support req and they will help you there.
If this helps kindly accept the answer thanks much.