Information;Judgment — ECLI:EU:C:2025:22
Date: 2025-01-16
Language of the case: Portuguese
Court formation: Tenth Chamber
Subject matter: State aids;Competition
Procedure: Action for annulment;Appeal - unfounded;Appeal - inadmissible
Origin: Portugal

Judgment of the Court (Tenth Chamber) of 16 January 2025 – Região Autónoma da Madeira v Commission (Madeira Free Zone) (Case C‑547/23 P) ( Appeal – State aid – Madeira Free Zone (Portugal) – Granting of tax advantages to undertakings – Aid scheme implemented by the Portuguese Republic – Decisions C(2007) 3037 final and C(2013) 4043 final – Decision taken by the European Commission pursuant to the first subparagraph of Article 108(2) TFEU – Implementation of existing aid in breach of a condition ensuring compatibility of the aid with the internal market ) 1. Appeal – Grounds – Incorrect assessment of the facts and evidence – Inadmissibility – Review by the Court of Justice of the assessment of the facts and evidence – Possible only where the facts or evidence have been distorted – Ground of appeal alleging distortion of the facts and evidence – Need to indicate precisely the evidence alleged to have been distorted and show the errors of appraisal which led to that distortion – Requirement that the distortion be obvious from the documents in the file (Art. 256 TFEU; Statute of the Court of Justice, Art. 58, first para.) (see paragraphs 36-39, 43, 47-49, 78, 106) 2. Appeal – Grounds – Error of law relied on not identified – Inadmissibility (Art. 256 TFEU; Statute of the Court of Justice, Art. 58, first para.; Rules of Procedure of the Court of Justice, Arts 168(1)(d) and 169) (see paragraphs 40-42, 74) 3. Appeal – Grounds – Incorrect assessment of the facts and evidence – Inadmissibility – Review by the Court of Justice of the assessment of the facts and evidence – Possible only where the facts or evidence have been distorted – Requirement that the distortion be obvious from the documents in the file (Art. 256(1), second subpara. TFEU; Statute of the Court of Justice, Art. 58, first para.) (see paragraphs 69-73) 4. Appeal – Grounds – Plea raised for the first time in the context of the appeal – Inadmissibility (Rules of Procedure of the Court of Justice, Arts 127(1) and 190(1)) (see paragraphs 94, 95) Operative part The Court: 1. Dismisses the appeal; 2. Orders the Região Autónoma da Madeira to pay the costs.