Case C-3/25 P: Appeal brought on 3 January 2025 by Recubans, Lda. (Zona Franca da Madeira), Register.com LP – Sucursal em Portugal (Zona Franca da Madeira) and Intercement Portugal SA against the judgment delivered by the General Court (Fifth Chamber) on 23 October 2024 in Cases T-724/22, Neottolemo v Commission (Madeira Free Zone) and T-725/22, Register.com v Commission (Madeira Free Zone)
Date: 2025-01-03
Institutions: Court of Justice
Subjects: Madeira, Portugal, State aid, aid to undertakings, control of State aid, corporation tax, regional aid, reimbursement of aid, tax exemption, tax relief








C_202500900EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/900


17.2.2025






Appeal brought on 3 January 2025 by Recubans, Lda. (Zona Franca da Madeira), Register.com LP – Sucursal em Portugal (Zona Franca da Madeira) and Intercement Portugal SA against the judgment delivered by the General Court (Fifth Chamber) on 23 October 2024 in Cases T-724/22, Neottolemo v Commission (Madeira Free Zone) and T-725/22, Register.com v Commission (Madeira Free Zone)


(Case C-3/25 P)

(C/2025/900)
Language of the case: Portuguese

Parties


Appellants:

Recubans, Lda. (Zona Franca da Madeira),
Register.com LP – Sucursal em Portugal (Zona Franca da Madeira),
Intercement Portugal SA (represented by: G. Leite de Campos and M. Clemente, advogados)

Other party to the proceedings: European Commission

Forms of order sought

The appellants claim that the Court should:






—


Set aside paragraphs 49, 62, 70, 82, 88 and 89 of the judgment of the General Court and points 2, 3 and 4 of the operative part thereof; and, consequently,










—


Annul Articles 1 to 3, Article 4(1) to (3) and the second part of (4), and Articles 5 and 6 of the contested decision.
And, in the alternative,










—


Annul Articles 4(1) to (3) and the second part of (4), and Articles 5 and 6 of the contested decision; and










—


Order the European Commission to pay the costs of the present action and of the proceedings at first instance.





Grounds of appeal and main arguments


First ground, relating to an error by the General Court in the grounds of law by classifying the ‘Zona Franca da Madeira (ZFM) – Regime III’ aid scheme as a new aid scheme within the meaning of Article 1(c) of Council Regulation (EU) 2015/1589 of 13 July 2015, (1) whereas the ‘Zona Franca da Madeira (ZFM) – Regime III’ aid scheme should have been classified as an existing aid scheme in accordance with and for the purposes of Article 1(1)(b)(ii) of that regulation.

Second ground, relating to an error by the General Court in the grounds of law in assessment of the infringement of Article 107 TFEU, because certain advantages included in the scope of Commission Decision (EU) 2022/1414 (2) do not constitute State aid, and because the application of aid recovery arrangements to the advantages that were granted by the Portuguese State to the detriment of the tax revenue of other States constitutes an infringement of the prohibition on the unjust enrichment of the Portuguese State.

Third ground, relating to an error by the General Court in the grounds of law in the assessment of the infringement of the principle of conferral of competences, enshrined in Article 5(1) and (2) TFEU.

Fourth ground, relating to an error by the General Court in the grounds of law in assessment of the infringement of Article 26(1) TFEU.


(1)  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, OJ 2015 L 248, p. 9.

(2)  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), OJ 2022 L 217, p. 49.


ELI: http://data.europa.eu/eli/C/2025/900/oj
ISSN 1977-091X (electronic edition)