Request for a preliminary ruling from the Tribunal Administrativo e Fiscal do Funchal (Portugal) lodged on 12 August 2024 – Utiledulci – Comércio Internacional e Serviços, Sociedade Unipessoal, Lda. – Zona Franca da Madeira v Autoridade Tributária e Assuntos Fiscais da Região Autónoma da Madeira

(Case C-545/24, Utiledulci)

(C/2024/6637)

Language of the case: Portuguese

Referring court

Tribunal Administrativo e Fiscal do Funchal

Parties to the main proceedings

Applicant: Utiledulci – Comércio Internacional e Serviços, Sociedade Unipessoal, Lda. – Zona Franca da Madeira

Defendant: Autoridade Tributária e Assuntos Fiscais da Região Autónoma da Madeira

Question referred

Must the wording ‘recovery … shall be immediate and effective’, appearing in Article 5 of Commission Decision (EU) 2022/1414 of 4 December 2020, (1) and the wording ‘recovery shall be effected without delay and in accordance with the procedures under the national law of the Member State concerned, provided that they allow the immediate and effective execution of the Commission’s decision’, appearing in Article 16(3) of Regulation (EU) 2015/1589, (2) be interpreted as meaning that the rules of Portuguese law relating to the procedural guarantees provided for in tax enforcement procedures, in particular those relating to the suspension of the tax enforcement procedure, are to be disapplied, or, conversely, as meaning that the Autoridade Tributária e Assuntos Fiscais da Região Autónoma da Madeira (Authority for Tax and Fiscal Affairs of the Autonomous Region of Madeira) is still obliged to comply with all of the procedural guarantees provided for in Portuguese tax law, irrespective of the fact that the case in question concerns the recovery of State aid declared unlawful by the Commission’s decision?

(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 (notified under document C(2020) 8550) (OJ L 217, 22.8.2022, p. 49).

(2)  Council Regulation (EU) 2015/1589 of 13 July 2015 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union (codification) (OJ L 248, 24.9.2015, p. 9).