Information;Judgment — ECLI:EU:T:2024:910
Date: 2024-12-18
Language of the case: Portuguese
Court formation: Fifth Chamber
Subject matter: State aids;Competition
Procedure: Action for annulment - unfounded
Origin: Portugal

Judgment of the General Court (Fifth Chamber) of 18 December 2024 – TA and Others v Commission (Madeira Free Zone) (Cases T‑702/22, T‑704/22, T‑705/22 and T‑710/22 to T‑712/22) (1) ( State Aid – Madeira Free Zone – Aid scheme implemented by Portugal – Decision finding that the scheme does not comply with Decisions C(2007) 3037 final and C(2013) 4043 final, declaring it to be incompatible with the internal market and ordering the recovery of aid paid under that scheme – Action for annulment – Standing to bring proceedings – Interest in bringing proceedings – Admissibility – Obligation to state reasons – Concept of ‘existing aid’ within the meaning of Article 1(b)(ii) of Regulation (EU) 2015/1589 – Freedom of establishment – Free movement of workers, citizens and capital – Recovery – Legitimate expectations – Legal certainty – Right to property ) 1. Action for annulment – Natural or legal persons – Acts of direct and individual concern to them – Commission decision finding an aid scheme incompatible in part with the internal market – Action brought by an undertaking having received individual aid granted under that scheme and that must be recovered – Admissibility (Art. 263, fourth para., TFEU) (see paragraphs 20-25) 2. Action for annulment – Natural or legal persons – Interest in bringing proceedings – Need for a vested and present interest – Assessment at the time when the action was brought – Action capable of securing a benefit for the applicant – Action brought by an undertaking receiving aid declared incompatible by the Commission – Action seeking to prevent the recovery of that aid – Admissibility (Art. 263, fourth para., TFEU) (see paragraphs 28-31) 3. Aid granted by a Member State – Existing aid and new aid – Measure amending an existing aid scheme – Implementation of the scheme in breach of the conditions laid down in the Commission’s approval decision – Alteration affecting the substance of the scheme – Classification as new aid (Arts 107(1) and (3)(a) and 108(3) TFEU; Council Regulation 2015/1589, Art. 1(b)(ii) and (c); Commission Regulation No 615/2014, Art. 15(4); Commission Decision 2022/1414, recitals 150 to 207, 216 and 226) (see paragraphs 38, 39, 87-124, 131-150, 155-165, 172-179) 4. Acts of the institutions – Statement of reasons – Obligation – Scope – Commission decision on State aid – Decision finding implementation of an aid scheme to be in breach of the conditions laid down in the approval decision – Decision containing the information necessary to enable the addressee to ascertain the reasons for its adoption – Sufficient statement of reasons (Arts 107(3)(a), 108(3) and 296 TFEU, second para.; Commission Decision 2022/1414, recitals 28, 96 to 110, 152 to 160, 168 to 176, 213, 214, 216 and 226 and Arts 1 to 4)(see paragraphs 47-79) 5. Aid granted by a Member State – Recovery of unlawful aid – Aid granted in breach of the procedural rules of Article 108 TFEU – Legitimate expectations entertained by the recipients – None save in exceptional circumstances – Assurances offered by the national authorities not arising from the Commission’s conduct – No legitimate expectations (Art. 108(1) and (3) TFEU; Council Regulation 2015/1589, recital 25 and Art. 16(1) and (2); Commission Decision 2022/1414, recitals 181 to 207 and 216) (see paragraphs 191-205, 208-210) 6. Aid granted by a Member State – Formal investigation procedure – No obligation for the decision initiating that procedure to be accompanied by an order suspending the measure at issue (Art. 4(3) TEU; Art. 108(2) TFEU) (see paragraphs 206, 207, 220, 221) 7. Aid granted by a Member State – Recovery of unlawful and incompatible aid – No infringement of the principle of legal certainty or the right to property (Arts 107 and 108 TFEU; Council Regulation 2015/1589, Art. 16(1); Commission Decision 2022/1414, recitals 1 to 9 and 96) (see paragraphs 211-219, 222-227) Operative part The Court: 1. Joins Cases T‑702/22, T‑704/22, T‑705/22 and T‑710/22 to T‑712/22 for the purposes of the judgment; 2. Dismisses the actions; 3. Orders TA, Poppysle – Comércio Internacional e Serviços, Sociedade Unipessoal, Lda (Zona Franca da Madeira), Durie – Trading e Serviços Internacionais, Sociedade Unipessoal, Lda (Zona Franca da Madeira), Starboard, Unipessoal, Lda (Zona Franca da Madeira), Caledonian – Serviços Internacionais, Sociedade Unipessoal, Lda (Zona Franca da Madeira) and Fuchinvest Real Estate Participações, Unipessoal, Lda (Zona Franca da Madeira) to pay the costs. 1 OJ C 24, 23.1.2023.