62023CJ0547_INF
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.