Case C-173/25 P: Appeal brought on 28 February 2025 by Agropalma Holdings Ltda; Rio Verde Representações e Administração Ltda, antigamente Agripar Administração e Participações; Alfastar Participações Ltda; Corumbal Corretora de Seguros Ltda; Corumbal Participações e Administração Ltda and Alfa Participações, Administração e Representações Ltda against the judgment delivered by the General Court (Fifth Chamber) on 18 December 2024 in Case T-716/22, Administradora Fortaleza and Others v Commission (Zona Franca da Madeira)
Date: 2025-02-28
Institutions: Court of Justice
Subjects: Madeira, Portugal, State aid, aid to undertakings, control of State aid, corporation tax, holding company, regional aid, reimbursement of aid, tax relief








C_202502185EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/2185


22.4.2025






Appeal brought on 28 February 2025 by Agropalma Holdings Ltda; Rio Verde Representações e Administração Ltda, antigamente Agripar Administração e Participações; Alfastar Participações Ltda; Corumbal Corretora de Seguros Ltda; Corumbal Participações e Administração Ltda and Alfa Participações, Administração e Representações Ltda against the judgment delivered by the General Court (Fifth Chamber) on 18 December 2024 in Case T-716/22, Administradora Fortaleza and Others v Commission (Zona Franca da Madeira)


(Case C-173/25 P)

(C/2025/2185)
Language of the case: Portuguese

Parties


Appellants:

Agropalma Holdings Ltda,
Rio Verde Representações e Administração Ltda, antigamente Agripar Administração e Participações
Alfastar Participações Ltda,
Corumbal Corretora de Seguros Ltda,
Corumbal Participações e Administração Ltda,
Alfa Participações, Administração e Representações Ltda
(represented by: A. I. Ferreira Correia and R. da Palma Borges, advogados)

Other parties to the proceedings:

Administradora Fortaleza Ltda,
Deltapar Administração Participações e Representações Ltda,
Transamérica Holdings Ltda,
Metropar Administração e Participações Ltda
European Commission

Form of order sought

The appellants claim that the Court should:






—


Grant the present appeal in its entirety, setting aside the judgment under appeal and, consequently, granting the claim formulated in the application giving rise to Case T-716/22 regarding annulment of Decision (EU) 2022/1414 of the European Commission (1) of 4/12/2020 as regards Articles 1 and 4, on the ground of failure to state reasons, or in so far as they apply to holding companies, and










—


Order the European Commission to pay all the costs.





Grounds of appeal and main arguments

In support of their appeal, the appellants put forward four grounds of appeal.

First ground of appeal, alleging an error of law in relation to the plea alleging failure to comply with the obligation to state reasons in breach of Article 296 TFEU;

Second ground of appeal, alleging an error of law in relation to the classification as ‘State aid’ of the income tax reduction applicable to holding companies under Regime III;

Third ground of appeal, alleging an error of law and distortion of the evidence in the assessment of the plea concerning an error of assessment of the facts and an error of law committed by the Commission in finding that the benefits granted to holding companies are unlawful within the meaning of Article 108(3) TFEU and incompatible with the internal market within the meaning of Article 107(3) TFEU;

Fourth ground of appeal, alleging errors of law concerning the plea of breach of the EU law general principles of legal certainty, protection of legitimate expectations and the legality.


(1)  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. 49-87.)


ELI: http://data.europa.eu/eli/C/2025/2185/oj
ISSN 1977-091X (electronic edition)