General Court 19 June 2024, T-671/22 (Case T-671/22: Judgment of the General Court of 19 June 2024 – Vima World 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 – Obligation to state reasons – Concept of existing aid within the meaning of Article 1(b)(ii) of Regulation (EU) 2015/1589 – Set-off of taxes paid in another Member State with a view to preventing double taxation – Fiscal autonomy of the Member States – Recovery – Legitimate expectations – Legal certainty – Proportionality))

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