Court of Justice 13 March 2025, C-653/23 (SIA „TOODE” v Valsts ieņēmumu dienests.)

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The Advocate General's opinion addresses the legal dispute regarding the eligibility of SIA "TOODE" for State aid under the national aid scheme approved for COVID-19 support, following the Latvian tax authority's refusal to grant aid based on non-fulfillment of conditions. The key questions involve whether the aid can be considered "granted" retroactively to the date of the initial refusal if a court later finds that the refusal was unlawful, and whether such aid should be classified as existing or new under EU regulations given that the aid scheme expired during the proceedings. The Advocate General suggests that the aid should be regarded as granted at the time of the unlawful refusal, emphasizing the importance of national law in determining the right to receive aid.AI