62021TJ0131_INF
Judgment of the General Court (Fifth Chamber) of 21 June 2023 –Região Autónoma da Madeira v Commission
(Case T‑131/21) (
1
)
(State aid – Aid scheme implemented by Portugal – Madeira Free Zone – 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 – Admissibility – Meaning of ‘State aid’ – Existing aid within the meaning of Article 1(b)(ii) of Regulation (EU) 2015/1589 – Recovery – Legitimate expectations – Legal certainty – Principle of sound administration – Absolute impossibility of implementation – Limitation – Article 17 of Regulation 2015/1589)
1.
Action for annulment – Natural or legal persons – Measures of direct and individual concern to them – Commission decision finding aid incompatible with the internal market – Action brought by the infra-State body responsible for granting that aid – Admissibility – Conditions
(Art. 263, fourth para., TFEU)
(see paragraphs 24-32)
2.
Aid granted by a Member State – Meaning – Selective nature of the measure – Measure conferring a tax advantage – Reference framework for determining the existence of an advantage – Measure introducing distinctions between operators who are in a comparable factual and legal situation in the light of the objective pursued by the common tax regime – Tax exemption not applicable to transactions comparable to those which govern whether it is granted – Measure which may be regarded as selective
(Art. 107(1) TFEU)
(see paragraphs 39-48)
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 – Modification affecting the substance of the scheme – Classification as new aid
(Art. 108(3) TFEU; Council Regulation 2015/1589, Art. 1(c); Commission Regulation No 794/2004, Art. 4(1)(c))
(see paragraphs 75-79, 82-86, 89-94, 100-110, 112-133)
4.
Aid granted by a Member State – Recovery of unlawful and incompatible aid – Aid granted in breach of the procedural rules of Article 108 TFEU – Legitimate expectations entertained by the recipients – None save in exceptional circumstances
(Art. 108(3) TFEU)
(see paragraphs 144-151)
5.
Aid granted by a Member State – Recovery of unlawful and incompatible aid – Breach of the principle of legal certainty – None
(Art. 107 TFEU; Council Regulation 2015/1589, Art. 16(1))
(see paragraphs 152-162)
6.
Action for annulment – Pleas in law – Absolute impossibility of implementing a Commission decision finding an aid scheme to be incompatible with the internal market and ordering recovery of the aid – Plea raised by the infra-State body responsible for the recovery – Admissibility
(Art. 263 TFEU)
(see paragraphs 169, 170)
7.
Aid granted by a Member State – Recovery of unlawful and incompatible aid – Absolute impossibility of implementation – Grounds – Legal, political or practical difficulties attributable to the national authorities – No justification
(Art. 4(3) TEU; Art. 108(2) TFEU)
(see paragraphs 172-182)
8.
Aid granted by a Member State – Recovery of unlawful and incompatible aid – Restoration of the prior situation – No breach of the principles of proportionality and equal treatment
(Arts 107 and 108 TFEU)
(see paragraphs 186, 187)
9.
Aid granted by a Member State – Recovery of unlawful and incompatible aid – Obligation – Recipients in difficulty or bankrupt – Irrelevant
(Art. 108(2) TFEU)
(see paragraph 188)
10.
Aid granted by a Member State – Recovery of unlawful and incompatible aid – Ten-year limitation period laid down in Article 17 of Regulation 2015/1589 – Point from which the limitation period starts to run – Date on which aid granted to the beneficiary – Interruption of the limitation period by a request for information sent by the Commission to the Member State concerned
(Art. 108(2) TFEU; Council Regulation 2015/1589, Art. 17)
(see paragraphs 193-197)
11.
Aid granted by a Member State – Recovery of unlawful and incompatible aid – Aid scheme – Expiry of the limitation period in respect of a particular beneficiary – Annulment of the Commission decision finding the aid scheme to be incompatible with the internal market and ordering recovery of the aid – Precluded
(Art. 108(2) TFEU)
(see paragraph 198)
Operative part
The Court:
1.
Dismisses the action;
2.
Orders Região Autónoma da Madeira to pay the costs.
(
1
)	OJ C 206, 31.5.2021.