Judgment of the General Court (Eighth Chamber) of 26 October 2022 –

Siremar v Commission

(Case T‑668/21) ( )

(State aid – Maritime transport – Rescue aid – Decision declaring the aid unlawful – Decision declaring the aid in part compatible and in part incompatible with the internal market and ordering its recovery – Service of general economic interest – Obligation to submit a restructuring or liquidation plan – Six-month time limit – Extension – Tax exemption – Advantage – Effect on trade between Member States – Adverse effect on competition – Length of proceedings – Legitimate expectations – Legal certainty – Principle of sound administration)

1. State aid – Prohibition – Exceptions – Aid capable of being regarded as compatible with the internal market – Aid for rescuing an undertaking in difficulty – Guidelines on State aid for rescuing and restructuring undertakings in difficulty – Conditions for the grant of rescue aid – Obligation to submit a restructuring or liquidation plan within six months of the approval of the aid

(Commission Notice 2004/C 244/02, points 15, 25 and 26)

(see paragraphs 30-38, 42, 43)

2. State aid – Prohibition – Exceptions – Discretion of the Commission – Adoption by the Commission of guidelines governing the compatibility of aid with the internal market – Consequences – Self-limitation of its discretion – Obligation to comply with the principles of equal treatment and protection of legitimate expectations

(Commission Notice 2004/C 244/02)

(see paragraphs 39, 40)

3. State aid – Concept – Grant of an advantage to the beneficiaries – Burden of proving an advantage on the Commission – Relevant date for the purpose of determining whether there is an advantage – Date of the legally binding measure requiring the competent national authority to grant the aid – Aid which can materialise only upon the occurrence of future and uncertain events – Irrelevant

(Art. 107(1) TFEU)

(see paragraphs 55-61)

4. State aid – Commission decision finding aid incompatible with the internal market and ordering its recovery – Whether possible for the Commission to leave to national authorities the task of calculating the exact amount to be recovered – Obligation for the Commission to provide a calculation method – Obligation for national authorities to take into account all relevant elements brought to their knowledge, including exchanges between those authorities and the Commission

(Art. 108(2) TFEU)

(see paragraphs 62, 64-68)

5. State aid – Decision of the Commission finding aid incompatible with the internal market and ordering its recovery – Difficulties in implementation – Duty of the Commission and of the Member State to collaborate in seeking a solution compatible with the Treaty

(Art. 4(3) TEU; Art. 108(2) TFEU)

(see paragraph 63)

6. State aid – Effect on trade between Member States – Adverse effect on competition – Criteria for assessment – Aid which may affect that trade and distort competition – Concept

(Art. 107(1) TFEU)

(see paragraphs 71-75)

7. State aid – Effect on trade between Member States – Adverse effect on competition – Criteria for assessment – Aid enabling an undertaking in difficulty to remain on the market – Aid which may distort the conditions for competition

(Art. 107(1) TFEU)

(see paragraphs 76-78)

8. State aid – Recovery of unlawful aid – Obligation – Recipients in difficulty or bankrupt – Irrelevant

(Art. 108(2) TFEU)

(see paragraph 80)

9. State aid – 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 – Legitimate expectations arising from the excessive length of the administrative procedure – Obligation for the Commission to give a decision within a reasonable time – Assessment of actual situation

(Art. 108 TFEU; Council Regulation 2015/1589, Arts 15(2) and 16(1) and (2))

(see paragraphs 89-118, 123-128)

10. State aid – Concept – Assessment under Article 107(1) TFEU only – Taking into account previous practice – Precluded

(Art. 107(1) TFEU)

(see paragraphs 121, 122, 134)

Operative part

The Court:

1. Dismisses the action;