Cases T-713/22 and T-720/22: Judgment of the General Court of 6 November 2024 – Portumo – Madeira 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 that scheme to be incompatible with the internal market and ordering recovery of aid paid under it – Concept of existing aid within the meaning of Article 1(b)(ii) of Regulation (EU) 2015/1589 – Recovery – Legitimate expectations – Legal certainty – Freedom to provide services – Freedom of establishment – Freedom of movement for workers)
Date: 2024-11-06
Institutions: General Court
Subjects: Madeira, Portugal, State aid, aid to undertakings, control of State aid, corporation tax, principle of legal certainty, reimbursement of aid, tax exemption, tax relief








C_202500062EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/62


6.1.2025






Judgment of the General Court of 6 November 2024 – Portumo – Madeira and Others v Commission (Madeira Free Zone)


(Cases T-713/22 and T-720/22)
                (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 that scheme to be incompatible with the internal market and ordering recovery of aid paid under it - Concept of ‘existing aid’ within the meaning of Article 1(b)(ii) of Regulation (EU) 2015/1589 - Recovery - Legitimate expectations - Legal certainty - Freedom to provide services - Freedom of establishment - Freedom of movement for workers)
(C/2025/62)
Language of the case: Portuguese

Parties


Applicants in Case T-713/22: Portumo – Madeira – Montagem e Manutenção de Tubaria, SA (Zona Franca da Madeira) (Funchal, Portugal), Ponticelli – Consultadoria Técnica, SA (Zona Franca da Madeira) (Funchal), Ponticelli Angoil – Serviços Para a Indústria Petrolífera, SA (Zona Franca da Madeira) (Funchal) (represented by: M. Muñoz Pérez and P. Casillas Vázquez, lawyers)

Applicant in Case T-720/22: Nova Ship Invest, Unipessoal, Lda (Zona Franca da Madeira) (Funchal) (represented by: M. Muñoz Pérez and P. Casillas Vázquez, lawyers)

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

Re:

By their actions 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 judgment

The Court:






1.


Joins Cases T-713/22 and T-720/22 for the purposes of the judgment;










2.


Dismisses the actions;










3.


Orders Portumo – Madeira – Montagem e Manutenção de Tubaria, SA (Zona Franca da Madeira), Ponticelli – Consultadoria Técnica, SA (Zona Franca da Madeira), Ponticelli Angoil – Serviços Para a Indústria Petrolífera, SA (Zona Franca da Madeira) and Nova Ship Invest, Unipessoal, Lda (Zona Franca da Madeira) to pay the costs.






(1)  
            OJ C 63, 20.2.2023.


ELI: http://data.europa.eu/eli/C/2025/62/oj
ISSN 1977-091X (electronic edition)