Judgment of the General Court (Fifth Chamber) of 18 December 2024

1. Action for annulmentNatural or legal personsActs of direct and individual concern to themCommission decision finding an aid scheme incompatible in part with the internal marketAction brought by an undertaking having received individual aid granted under that scheme and that must be recoveredAdmissibility

(Art. 263, fourth para., TFEU)

(see paragraphs 20-25)

2. Action for annulmentNatural or legal personsInterest in bringing proceedingsNeed for a vested and present interestAssessment at the time when the action was broughtAction capable of securing a benefit for the applicantAction brought by an undertaking receiving aid declared incompatible by the CommissionAction seeking to prevent the recovery of that aidAdmissibility

(Art. 263, fourth para., TFEU)

(see paragraphs 28-31)

3. Aid granted by a Member StateExisting aid and new aidMeasure amending an existing aid schemeImplementation of the scheme in breach of the conditions laid down in the Commission’s approval decisionAlteration affecting the substance of the schemeClassification as new aid

(Arts 107(1) and (3)(a) and 108(3) TFEU; Council Regulation 2015/1589, Art. 1(b)(ii) and (c); Commission Regulation No 615/2014, Art. 15(4); Commission Decision 2022/1414, recitals 150 to 207, 216 and 226)

(see paragraphs 38, 39, 87-124, 131-150, 155-165, 172-179)

4. Acts of the institutionsStatement of reasonsObligationScopeCommission decision on State aidDecision finding implementation of an aid scheme to be in breach of the conditions laid down in the approval decisionDecision containing the information necessary to enable the addressee to ascertain the reasons for its adoptionSufficient statement of reasons

(Arts 107(3)(a), 108(3) and 296 TFEU, second para.; Commission Decision 2022/1414, recitals 28, 96 to 110, 152 to 160, 168 to 176, 213, 214, 216 and 226 and Arts 1 to 4)

(see paragraphs 47-79)

5. Aid granted by a Member StateRecovery of unlawful aidAid granted in breach of the procedural rules of Article 108 TFEULegitimate expectations entertained by the recipientsNone save in exceptional circumstancesAssurances offered by the national authorities not arising from the Commission’s conductNo legitimate expectations

(Art. 108(1) and (3) TFEU; Council Regulation 2015/1589, recital 25 and Art. 16(1) and (2); Commission Decision 2022/1414, recitals 181 to 207 and 216)

(see paragraphs 191-205, 208-210)

6. Aid granted by a Member StateFormal investigation procedureNo obligation for the decision initiating that procedure to be accompanied by an order suspending the measure at issue

(Art. 4(3) TEU; Art. 108(2) TFEU)

(see paragraphs 206, 207, 220, 221)

7. Aid granted by a Member StateRecovery of unlawful and incompatible aidNo infringement of the principle of legal certainty or the right to property

(Arts 107 and 108 TFEU; Council Regulation 2015/1589, Art. 16(1); Commission Decision 2022/1414, recitals 1 to 9 and 96)

(see paragraphs 211-219, 222-227)

Operative part

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.