General Court 26 June 2024, T-1/14 (Case T-1/14: Judgment of the General Court of 26 June 2024 – Aluminios Cortizo and Cortizo Cartera v Commission (State aid – Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and their investors – Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) – Decision declaring the aid incompatible in part with the internal market and ordering its recovery in part – Partial disappearance of the subject matter of the dispute – No need to adjudicate in part – New aid – Recovery – Contractual clauses protecting the beneficiaries against the recovery of unlawful State aid incompatible with the internal market – Division of powers between the Commission and the national authorities))

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