Information;Judgment — ECLI:EU:T:2024:194
Date: 2024-03-20
Language of the case: Spanish
Court formation: Eighth Chamber, Extended Composition
Subject matter: State aids;Competition
Procedure: Action for annulment - unfounded;Action for annulment - decision unnecessary
Origin: Spain

Judgment of the General Court (Eighth Chamber, Extended Composition) of 20 March 2024 – Grupo Morera & Vallejo and DSA v Commission (Case T-519/14) (1) ( State aid – Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and their investors – Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish Tax Lease System) – Decision declaring the aid incompatible in part with the internal market and ordering its recovery in part – Partial disappearance of the subject matter of the dispute – No need to adjudicate in part – New aid – Recovery – Contractual clauses protecting the beneficiaries against the recovery of unlawful State aid incompatible with the internal market – Division of powers between the Commission and the national authorities ) 1. Action for annulment – Action brought against a Commission decision on State aid – Legal interest in bringing proceedings – Partial annulment of the contested decision in the context of another action brought against that decision – Action for annulment in respect of the annulled parts of the contested decision – Action now partly devoid of purpose – No need to adjudicate (Art. 263 TFEU) (see paragraphs 22-34, 41-49) 2. Action for annulment – Action brought against a Commission decision on State aid – Legal interest in bringing proceedings – Partial annulment of the contested decision in the context of another action brought against that decision – Action for annulment in respect of the non-annulled parts of the contested decision – Continuing legal interest in bringing proceedings (Art. 263 TFEU) (see paragraphs 50, 51, 53-55) 3. Aid granted by a Member State – Concept – Tax measures in favour of certain economic interest groupings and their investors – Tax regime applicable to certain finance leasing agreements for the acquisition of ships – Tax regime made up of several measures linked in fact and in law – Separate assessment of those measures – Not permissible (Art. 107(1) TFEU) (see paragraphs 60-64) 4. Aid granted by a Member State – Recovery of unlawful aid – Restoration to the previous situation – Scope – Contractual clauses providing for the transfer of the burden of recovery of unlawful aid from the recipients of that aid to other persons – Commission having prohibited that transfer of the burden of recovery and ordered the recovery of the unlawful aid from the recipients – Infringement of the division of powers between the Commission and the Member States – Breach of the freedom to conduct a business and the right to property – None (Arts 107 and 108 TFEU) (see paragraphs 78-98, 103, 104, 107-116) 5. Aid granted by a Member State – Commission decision – Assessment of legality – Commission’s decision-making practice – Irrelevant (Art. 108(2) TFEU) (see paragraph 105) Operative part The Court: 1. Declares that there is no longer any need to adjudicate on the action in so far as it is directed against Article 1 of Commission Decision 2014/200/EU of 17 July 2013 on the State aid scheme SA.21233 C/11 (ex NN/11, ex CP 137/06) implemented by Spain – Tax scheme applicable to certain finance lease agreements also known as the Spanish Tax Lease System, inasmuch as it designates the economic interest groupings and their investors as the sole recipients of the aid referred to in that decision, and Article 4(1) of that decision, inasmuch as it orders the Kingdom of Spain to recover in full the amount of aid referred to in that decision from the economic interest groupings’ investors which benefitted from it; 2. Dismisses the action as to the remainder; 3. Orders each party to bear its own costs. 1 OJ C 303, 8.9.2014.