Case C-804/23 P: Appeal brought on 29 December 2023 by Nutmark, Lda (Zona Franca da Madeira) against the order of the General Court (Fifth Chamber) delivered on 27 October 2023 in Cases T-714/22 and T-715/22 Nutmark and Piamark v Commission (Zona Franca da Madeira)
Date: 2023-12-29
Institutions: Court of Justice
Subjects: Madeira, Portugal, State aid, control of State aid, corporation tax, ownership, principle of legal certainty, reimbursement of aid, tax exemption, tax relief








C_202403143EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2024/3143


21.5.2024






Appeal brought on 29 December 2023 by Nutmark, Lda (Zona Franca da Madeira) against the order of the General Court (Fifth Chamber) delivered on 27 October 2023 in Cases T-714/22 and T-715/22 Nutmark and Piamark v Commission (Zona Franca da Madeira)


(Case C-804/23 P)

(C/2024/3143)
Language of the case: Portuguese

Parties


Appellant: Nutmark, Lda (Zona Franca da Madeira) (represented by: P. Vidal Matos, F. Lança Martins and C. Marques Aparício, advogados)

Other party to the proceedings: European Commission

Form of order sought

The appellant claims that the Court of Justice should:






(i)


uphold this appeal in its entirety, setting aside the order under appeal in full, and consequently gran the form of order sought in the originating application in Joined Cases T-714/22 and T-715/22 seeking annulment of Commission Decision (EU) 2022/1414 (1) of 4 December 2020; and










(ii)


order the European Commission to pay the costs in full.





Grounds of appeal and main arguments







(i)



First ground of appeal – Error of law consisting in infringement of Article 4(2) of the Treaty on European Union and Article 107(1) and Article 263 of the Treaty on the Functioning of the European Union because 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 (Madeira Free Zone; MFZ) incorrectly identifies the reference tax system;










(ii)



Second ground of appeal – Error of law consisting in infringement of Article 107(1) of the Treaty on the Functioning of the European Union because 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 does not stipulate whether and to what extent Madeira Free Zone Regime III amounts to a derogation from the reference tax system that establishes differences between economic operators that are in a comparable factual and legal situation;










(iii)



Third ground of appeal – Error of law consisting in infringement of Article 107(1), Article 263 and Article 296(2) of the Treaty on the Functioning of the European Union as a result of infringement of the obligation to state reasons for 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 in so far as it does not demonstrate that MFZ Regime III was likely to affect trade between Member States and distort competition;










(iv)



Fourth ground of appeal – Error of law consisting in infringement of Article 16(1) of Council Regulation (EU) 2015/1589 of 13 July 2015 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union (2) as a result of infringement of the principle of legal certainty;










(v)



Fifth ground of appeal – Error of law consisting in infringement of Article 1 of the Additional Protocol to the European Convention on Human Rights, as a result of infringement of the right to property.






(1)  
            OJ 2022 L 217, p. 49.

(2)  
            OJ 2015 L 248, p. 9.


ELI: http://data.europa.eu/eli/C/2024/3143/oj
ISSN 1977-091X (electronic edition)