62023CJ0806_INF
Judgment of the Court (Seventh Chamber) of 13 November 2025 –Renco Valore and Others v Commission
(Case C‑806/23 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 – Incorrect assessment of the facts and evidence – Inadmissibility – Review by the Court of Justice of the General Court’s findings with regard to national law – Possible only where the facts or evidence have been distorted
(Art. 256(1), second subpara., TFEU; Statute of the Court of Justice, Art. 58, first para.)
(see paragraphs 27, 28)
2.
Appeal – Grounds – Specific criticism of a point of the General Court’s reasoning necessary – No such criticism necessary – Inadmissibility
(Art. 256(1), second subpara., 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(2))
(see paragraphs 29, 34, 39, 59, 74)
3.
Appeal – Grounds – Error of law relied on not identified – Ground lacking precision – Inadmissibility
(Art. 256(1), second subpara., 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(2))
(see paragraphs 30, 31, 37)
4.
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 35-37, 56, 73, 79)
5.
Appeal – Grounds – Ground of appeal directed against a ground included for the sake of completeness – Ground of appeal ineffective – Rejection
(Art. 256(1), second subpara., TFEU, Statute of the Court of Justice, Art. 58, first para.)
(see paragraph 38)
6.
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 – Tacit assurances given by the national authorities – No legitimate expectations
(Art. 108(3) TFEU)
(see paragraphs 75, 76)
Operative part
The Court:
1.
Dismisses the appeal;
2.
Orders Renco Valore SpA, Seopult LTD and Grapevine Investimentos e Serviços, Lda (Zona Franca da Madeira) to bear their own costs and to pay those incurred by the European Commission.