Cases T-683/22 to T-688/22, T-690/22 to T-693/22, T-695/22 to T-701/22, T-707/22 and T-708/22: Order of the General Court of 18 October 2023 — Newalliance and Others v Commission (Madeira Free Zone) (State aid — Madeira Free Zone — Aid scheme implemented by Portugal — Decision finding that the scheme does not comply with Decisions C(2007) 3037 final and C(2013) 4043 final, declaring it to be incompatible with the internal market, and ordering the recovery of aid paid under that scheme — Obligation to state reasons — Reasonable time — Recovery — Legitimate expectations — Legal certainty — Right to a fair trial — Actions manifestly lacking any foundation in law)
Date: 2023-10-18
Institutions: General Court
Subjects: Madeira, Portugal, State aid, control of State aid, corporation tax, principle of legal certainty, reimbursement of aid, right to justice, tax exemption, tax relief








C_202400433EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2024/433


3.1.2024





Order of the General Court of 18 October 2023 — Newalliance and Others v Commission (Madeira Free Zone)
(Cases T-683/22 to T-688/22, T-690/22 to T-693/22, T-695/22 to T-701/22, T-707/22 and T-708/22) (1)

(State aid - Madeira Free Zone - Aid scheme implemented by Portugal - Decision finding that the scheme does not comply with Decisions C(2007) 3037 final and C(2013) 4043 final, declaring it to be incompatible with the internal market, and ordering the recovery of aid paid under that scheme - Obligation to state reasons - Reasonable time - Recovery - Legitimate expectations - Legal certainty - Right to a fair trial - Actions manifestly lacking any foundation in law)
(C/2024/433)
Language of the case: Portuguese

Parties


Applicant in Case T-683/22: Newalliance Comércio Internacional, Lda (Zona Franca da Madeira) (Funchal, Portugal) (represented by: S. Germas Donário and S. Soares, lawyers)

Applicant in Case T-684/22: Norwood — Trading e Serviços, Lda (Zona Franca da Madeira) (Funchal) (represented by: S. Germas Donário and S. Soares, lawyers)

Applicant in Case T-685/22: Lycatelcom, Lda (Zona Franca da Madeira) (Funchal) (represented by: S. Germas Donário and S. Soares, lawyers)

Applicant in Case T-686/22: Kingbird — Consultores e Serviços, Lda (Zona Franca da Madeira) (Funchal) (represented by: S. Germas Donário and S. Soares, lawyers)

Applicant in Case T-687/22: Standbycom, Unipessoal, Lda (Zona Franca da Madeira) (Funchal) (represented by: S. Germas Donário and S. Soares, lawyers)

Applicant in Case T-688/22: FOF — Fox Oil Fund, Lda (Funchal) (represented by: S. Germas Donário and S. Soares, lawyers)

Applicant in Case T-690/22: Kiana, Lda (Funchal) (represented by: S. Germas Donário and S. Soares, lawyers)

Applicant in Case T-691/22: Fontwell — Import, Export, Unipessoal, Lda (represented by: S. Germas Donário and S. Soares, lawyers)

Applicant in Case T-692/22: Dabrezco Internacional, Lda (Zona Franca da Madeira) (Funchal) (represented by: S. Germas Donário and S. Soares, lawyers)

Applicant in Case T-693/22: Hilza — Pharmaceuticals, Sociedade Unipessoal, Lda (Zona Franca da Madeira) (Funchal) (represented by: S. Germas Donário and S. Soares, lawyers)

Applicant in Case T-695/22: Khayamedia Comércio Internacional de Eventos Desportivos, Lda (Zona Franca da Madeira) (Funchal) (represented by: S. Germas Donário and S. Soares, lawyers)

Applicant in Case T-696/22: Fratelli Cosulich, Unipessoal, SA (Zona Franca da Madeira) (Funchal) (represented by: S. Germas Donário and S. Soares, lawyers)

Applicant in Case T-697/22: Ommiacrest Trading, Lda (Zona Franca da Madeira) (Funchal) (represented by: S. Germas Donário and S. Soares, lawyers)

Applicant in Case T-698/22: Swan Lake Serviços e Consultores, Sociedade Unipessoal, Lda (Zona Franca da Madeira) (Funchal) (represented by: S. Germas Donário and S. Soares, lawyers)

Applicant in Case T-699/22: Seamist, Lda (Zona Franca da Madeira) (Funchal) (represented by: S. Germas Donário and S. Soares, lawyers)

Applicant in Case T-700/22: Mission — Trading, Gestão e Serviços, Unipessoal, Lda (Zona Franca da Madeira) (Funchal) (represented by: S. Germas Donário and S. Soares, lawyers)

Applicant in Case T-701/22: Pamastock Investments, SA (Zona Franca da Madeira) (Funchal) (represented by: S. Germas Donário and S. Soares, lawyers)

Applicant in Case T-707/22: Ostrava — Trading e Serviços Internacionais, Sociedade Unipessoal, Lda (Funchal) (represented by: S. Germas Donário and S. Soares, lawyers)

Applicant in Case T-708/22: White Pearl, Unipessoal, Lda (Zona Franca da Madeira) (Funchal) (represented by: S. Germas Donário and S. Soares, lawyers)

Defendant: European Commission (represented by: I. Barcew and P. Caro de Sousa, acting as Agents)

Re:

By their actions brought under Article 263 TFEU, the applicants seek annulment of Commission Decision (EU) 2022/1414 of 4 December 2020 on aid scheme SA.21259 (2018/C) (ex 2018/NN) implemented by Portugal for Zona Franca da Madeira (ZFM) — Regime III (OJ 2022 L 217, p. 49).

Operative part of the order







1.


Cases T-683/22 to T-688/22, T-690/22 to T-693/22, T-695/22 to T-701/22, T-707/22 and T-708/22 are joined for the purposes of the present order.










2.


The actions are dismissed as manifestly lacking any foundation in law.










3.


Newalliance Comércio Internacional, Lda (Zona Franca da Madeira), Norwood — Trading e Serviços, Lda (Zona Franca da Madeira), Lycatelcom, Lda (Zona Franca da Madeira), Kingbird — Consultores e Serviços, Lda (Zona Franca da Madeira), Standbycom, Unipessoal, Lda (Zona Franca da Madeira), FOF — Fox Oil Fund, Lda, Kiana, Lda, Fontwell — Import, Export, Unipessoal, Lda (Zona Franca da Madeira), Dabrezco Internacional, Lda (Zona Franca da Madeira), Hilza — Pharmaceuticals, Sociedade Unipessoal, Lda (Zona Franca da Madeira), Khayamedia Comércio Internacional de Eventos Desportivos, Lda (Zona Franca da Madeira), Fratelli Cosulich, Unipessoal, SA (Zona Franca da Madeira), Ommiacrest Trading, Lda (Zona Franca da Madeira), Swan Lake Serviços e Consultores, Sociedade Unipessoal, Lda (Zona Franca da Madeira), Seamist, Lda (Zona Franca da Madeira), Mission — Trading, Gestão e Serviços, Unipessoal, Lda (Zona Franca da Madeira), Pamastock Investments, SA (Zona Franca da Madeira), Ostrava — Trading e Serviços Internacionais, Sociedade Unipessoal, Lda and White Pearl, Unipessoal, Lda (Zona Franca da Madeira) are ordered to pay the costs.






(1)  
            OJ C 24, 23.1.2023.


ELI: http://data.europa.eu/eli/C/2024/433/oj
ISSN 1977-091X (electronic edition)