Case T-716/22: Judgment of the General Court of 18 December 2024 – Administradora Fortaleza 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 – Locus standi – Interest in bringing proceedings – Admissibility – Obligation to state reasons – Concept of State aid – Concept of existing aid within the meaning of Article 1(b)(ii) of Regulation (EU) 2015/1589 – No derogation from the condition relating to the creation or maintenance of jobs in the Autonomous Region of Madeira – Principle of sound administration – Principle of sincere cooperation – 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_202500906EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/906


17.2.2025






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


(Case T-716/22)
                (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 - Locus standi - Interest in bringing proceedings - Admissibility - Obligation to state reasons - Concept of ‘State aid’ - Concept of ‘existing aid’ within the meaning of Article 1(b)(ii) of Regulation (EU) 2015/1589 - No derogation from the condition relating to the creation or maintenance of jobs in the Autonomous Region of Madeira - Principle of sound administration - Principle of sincere cooperation - Recovery - Legitimate expectations - Legal certainty - Right to property)
(C/2025/906)
Language of the case: Portuguese

Parties


Applicants: Administradora Fortaleza Ltda (São Paulo, Brazil) and the nine other applicants whose names are shown in the annex to the judgment (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 action under Article 263 TFEU, the applicants seek the 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)

Operative part of the judgment

The Court:






1.


Dismisses the action;










2.


Orders Administradora Fortaleza Ltda and the other applicants whose names are shown in the annex to pay the costs.






(1)  
            OJ C 35, 30.1.2023.


ELI: http://data.europa.eu/eli/C/2025/906/oj
ISSN 1977-091X (electronic edition)