62025CO0024_SUM
Case C‑24/25
Mission – Trading, Gestão e Serviços, Unipessoal, Lda (Zona Franca da Madeira)
v
Autoridade Tributária e Assuntos Fiscais da Região Autónoma da Madeira
(Request for a preliminary ruling from the Tribunal Administrativo e Fiscal do Funchal)
Order of the Court (Seventh Chamber) of 31 October 2025
(Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Question the answer to which may be clearly deduced from the Court’s existing case-law – State aid – Article 108 TFEU – Decision of the European Commission ordering the recovery of unlawful aid – Regulation (EU) 2015/1589 – Article 16(3) – Article 17(1) – National legislation laying down a time limit shorter than the limitation period laid down by EU law – Principle of effectiveness)
Questions referred for a preliminary ruling – Answer admitting of no reasonable doubt – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Application of Article 99 of the Rules of Procedure
(Art. 267 TFEU; Rules of Procedure of the Court of Justice, Art. 99)
(see paragraphs 16, 18)
Questions referred for a preliminary ruling – Jurisdiction of the Court – Limits – Jurisdiction of the national court – Application of provisions interpreted by the Court
(Art. 267 TFEU)
(see paragraphs 17, 19)
Aid granted by a Member State – Recovery of unlawful aid – Application of national law – Conditions – Implementation of a procedure ensuring immediate and effective execution of the Commission’s decision – National time limit applicable to the recovery of unlawful aid – Expiry of the time limit before the adoption of the decision ordering recovery of the unlawful aid – Inapplicability of that national time limit
(Art. 108(3) TFEU; Council Regulation 2015/1589, Arts 16(3) and 17(1))
(see paragraphs 21-26, operative part)
See the text of the decision.