62023CJ0653_SUM
Case C‑653/23
‘TOODE’ SIA
v
Valsts ieņēmumu dienests
(Request for a preliminary ruling from the Administratīvā apgabaltiesa)
Judgment of the Court (Second Chamber) of 3 July 2025
(Reference for a preliminary ruling – State aid – Article 107(1) TFEU – Aid scheme authorised by the European Commission – Support to the economy in the context of the COVID-19 pandemic – Refusal by the competent authority to grant aid – Legal action requesting that the court before which the matter has been brought order the adoption of a beneficial administrative act ex nunc – Expiry, during the legal proceedings, of the time limit prescribed for granting the aid – Date on which the aid is deemed to have been granted – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective judicial remedy – Regulation (EU) 2015/1589 – Article 1 – Existing aid)
Aid granted by a Member State – General aid scheme approved by the Commission – Prohibition on granting aid after the expiry of the period laid down – Determination of the date on which aid was granted – Criterion – Acquisition by beneficiaries of a definite right to receive the aid under the applicable national law
(Art. 107 TFEU)
(see paragraphs 18, 19)
Aid granted by a Member State – General aid scheme approved by the Commission – Prohibition on granting aid after the expiry of the period laid down – Refusal by the competent national authority to grant aid applied for before the expiry of that period – Final judicial decision finding the refusal to be unlawful after the expiry of the period laid down – National legislation which does not allow the aid to be regarded as granted on the date of adoption of the administrative refusal decision – Infringement of the right to an effective remedy – Obligation on the national court to disapply that national legislation
(Art. 107(1) TFEU; Charter of Fundamental Rights of the European Union, Art. 47(1))
(see paragraphs 22-30, operative part 1)
Aid granted by a Member State – Existing aid and new aid – Concept – General aid scheme approved by the Commission – Prohibition on granting aid after the expiry of the period laid down – Refusal by the competent national authority to grant aid applied for before the expiry of that period – Final judicial decision finding the refusal to be unlawful after the expiry of the period laid down – Grant of aid pursuant to that judicial decision – Aid to be regarded as granted on the date of adoption of the administrative refusal decision – Administrative refusal decision made before the expiry of that period – Classification as existing aid
(Council Regulation 2015/1589, Art. 1(b)(ii))
(see paragraphs 33-37, operative part 2)
See the text of the decision.