Cases T-702/22, T-704/22, T-705/22 and T-710/22 to T-712/22: Judgment of the General Court of 18 December 2024 – TA 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 – Action for annulment – Standing to bring proceedings – Interest in bringing proceedings – Admissibility – Obligation to state reasons – Concept of existing aid within the meaning of Article 1(b)(ii) of Regulation (EU) 2015/1589 – Freedom of establishment – Free movement of workers, citizens and capital – Recovery – Legitimate expectations – Legal certainty – Right to property)
Date: 2024-12-18
Institutions: General Court
Subjects: Madeira, Portugal, State aid, aid to undertakings, control of State aid, corporation tax, regional aid, reimbursement of aid, tax exemption, tax relief








C_202500905EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/905


17.2.2025






Judgment of the General Court of 18 December 2024 – TA and Others v Commission (Madeira Free Zone)


(Cases T-702/22, T-704/22, T-705/22 and T-710/22 to T-712/22)
                (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 - Action for annulment - Standing to bring proceedings - Interest in bringing proceedings - Admissibility - Obligation to state reasons - Concept of ‘existing aid’ within the meaning of Article 1(b)(ii) of Regulation (EU) 2015/1589 - Freedom of establishment - Free movement of workers, citizens and capital - Recovery - Legitimate expectations - Legal certainty - Right to property)
(C/2025/905)
Language of the case: Portuguese

Parties


Applicant in Case T-702/22: TA (represented by: A. Ferreira Correia and R. da Palma Borges, lawyers)

Applicant in Case T-704/22: Poppysle – Comércio Internacional e Serviços, Sociedade Unipessoal, Lda (Zona Franca da Madeira) (Funchal, Portugal) (represented by: A. Ferreira Correia and R. da Palma Borges, lawyers)

Applicant in Case T-705/22: Durie – Trading e Serviços Internacionais, Sociedade Unipessoal, Lda (Zona Franca da Madeira) (Funchal) (represented by: A. Ferreira Correia and R. da Palma Borges, lawyers)

Applicant in Case T-710/22: Starboard, Unipessoal, Lda (Zona Franca da Madeira) (Funchal) (represented by: A. Ferreira Correia and R. da Palma Borges, lawyers)

Applicant in Case T-711/22: Caledonian – Serviços Internacionais, Sociedade Unipessoal, Lda (Zona Franca da Madeira) (Funchal) (represented by: A. Ferreira Correia and R. da Palma Borges, lawyers)

Applicant in Case T-712/22: Fuchinvest Real Estate Participações, Unipessoal, Lda (Zona Franca da Madeira) (Funchal) (represented by: A. Ferreira Correia and R. da Palma Borges, lawyers)

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

Re:

By their actions under Article 263 TFU, the applicants in Cases T-702/22, T-704/22, T-705/22 and T-710/22 to T-712/22 seek annulment of Articles 1 and 4 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; ‘the contested decision’).

Operative part of the judgment

The Court:






1.



Joins Cases T-702/22, T-704/22, T-705/22 and T-710/22 to T-712/22 for the purposes of the judgment;











2.



Dismisses the actions;











3.



Orders TA, Poppysle – Comércio Internacional e Serviços, Sociedade Unipessoal, Lda (Zona Franca da Madeira), Durie – Trading e Serviços Internacionais, Sociedade Unipessoal, Lda (Zona Franca da Madeira), Starboard, Unipessoal, Lda (Zona Franca da Madeira), Caledonian – Serviços Internacionais, Sociedade Unipessoal, Lda (Zona Franca da Madeira) and Fuchinvest Real Estate Participações, Unipessoal, Lda (Zona Franca da Madeira) to pay the costs.







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            OJ C 24, 23.1.2023.


ELI: http://data.europa.eu/eli/C/2025/905/oj
ISSN 1977-091X (electronic edition)