62024CJ0013_INF
Judgment of the Court (Seventh Chamber) of 13 November 2025 –AFG v Commission
(Case C‑13/24 P)
(Appeal – State aid – Free Zone of Madeira (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 paragraph 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 – Ground of appeal directed against the dismissal of an action by reasoned order – Obligation to challenge the assessment by the General Court of the conditions permitting it to rule by reasoned order
(Rules of Procedure of the General Court, Art. 126)
(see paragraphs 18-19)
2.
Aid granted by a Member State – Concept – Selective nature of the measure – Derogation from the general tax system – Differentiation between undertakings in a comparable factual and legal situation – Criteria for assessment – Comparison in the light of the objective pursued by the common tax regime as a whole
(Art. 107(1) TFEU)
(see paragraph 30)
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 TFEU; Statute of the Court of Justice Art. 58, first para.)
(see paragraphs 34-36, 58, 68)
4.
Appeal – Grounds – Need for specific criticism of a point of the General Court’s reasoning – No such specific criticism – 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 51, 52)
5.
Appeal – Grounds – Mere repetition of the pleas and arguments put forward before the General Court – 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 paragraph 52)
Operative part
The Court:
1.
Dismisses the appeal;
2.
Orders AFG, SA (Zona Franca da Madeira) to bear its own costs and to pay those incurred by the European Commission.