All eslint plugins contain rules that allow eslint to use the eslint-disable feature in "templates". It supports the use of the following annotations:

• eslint disable
• Enable eslint
• eslint disable line
• eslint-disable-next-line

You can resolve the error you are experiencing if you can turn off the vue/comment-directive for the default rules by adding a custom rule in .eslintrc.js > file

rules: {
    'nuxt/no-cjs-in-config': 'off',
    'vue/comment-directive': 'off'
  }