ruleset.xml

<?xml version="1.0"?>
<ruleset name="Magento2Framework">
    <description>Magento Coding Standard sniffs applicable for the framework testing only</description>

    <arg name="extensions" value="php,phtml,graphqls/GRAPHQL,less/CSS,html/CSS,css/CSS,xml,js/JS"/>

    <rule ref="Magento2Framework.Header.License">
        <severity>5</severity>
        <type>warning</type>
        <exclude-pattern>*/PHPCompatibility/*</exclude-pattern>
    </rule>
    <rule ref="Magento2Framework.Header.CopyrightAnotherExtensionsFiles">
        <severity>5</severity>
        <type>warning</type>
        <exclude-pattern>*\.php$</exclude-pattern>
        <exclude-pattern>*\.phtml$</exclude-pattern>
    </rule>
    <rule ref="Magento2Framework.Header.Copyright">
        <severity>5</severity>
        <type>warning</type>
        <exclude-pattern>*/PHPCompatibility/*</exclude-pattern>
        <include-pattern>*\.php$</include-pattern>
        <include-pattern>*\.phtml$</include-pattern>
        <exclude-pattern>*/PHPCSUtils/*</exclude-pattern>
    </rule>
    <rule ref="Magento2Framework.Header.CopyrightGraphQL">
        <severity>5</severity>
        <type>warning</type>
        <include-pattern>*\.graphqls$</include-pattern>
    </rule>

    <rule ref="Internal.NoCodeFound">
        <severity>0</severity>
    </rule>
</ruleset>