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Document 62023CA0806
Case C-806/23 P: Judgment of the Court (Seventh Chamber) of 13 November 2025 – Renco Valore SpA, Seopult LTD and Grapevine Investimentos e Serviços, Lda (Zona Franca da Madeira) v European Commission (Appeal – State aid – Free Zone of Madeira (Portugal) – Granting of tax advantages to undertakings – Aid scheme implemented by the Portuguese Republic – Decisions C(2007) 3037 final and C(2013) 4043 final – Decision taken by the European Commission pursuant to the first paragraph of Article 108(2) TFEU – Implementation of existing aid in breach of a condition ensuring compatibility of the aid with the internal market)
Case C-806/23 P: Judgment of the Court (Seventh Chamber) of 13 November 2025 – Renco Valore SpA, Seopult LTD and Grapevine Investimentos e Serviços, Lda (Zona Franca da Madeira) v European Commission (Appeal – State aid – Free Zone of Madeira (Portugal) – Granting of tax advantages to undertakings – Aid scheme implemented by the Portuguese Republic – Decisions C(2007) 3037 final and C(2013) 4043 final – Decision taken by the European Commission pursuant to the first paragraph of Article 108(2) TFEU – Implementation of existing aid in breach of a condition ensuring compatibility of the aid with the internal market)
Case C-806/23 P: Judgment of the Court (Seventh Chamber) of 13 November 2025 – Renco Valore SpA, Seopult LTD and Grapevine Investimentos e Serviços, Lda (Zona Franca da Madeira) v European Commission (Appeal – State aid – Free Zone of Madeira (Portugal) – Granting of tax advantages to undertakings – Aid scheme implemented by the Portuguese Republic – Decisions C(2007) 3037 final and C(2013) 4043 final – Decision taken by the European Commission pursuant to the first paragraph of Article 108(2) TFEU – Implementation of existing aid in breach of a condition ensuring compatibility of the aid with the internal market)
OJ C, C/2026/139, 12.1.2026, ELI: http://data.europa.eu/eli/C/2026/139/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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Official Journal |
EN C series |
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C/2026/139 |
12.1.2026 |
Judgment of the Court (Seventh Chamber) of 13 November 2025 – Renco Valore SpA, Seopult LTD and Grapevine Investimentos e Serviços, Lda (Zona Franca da Madeira) v European Commission
(Case C-806/23 P) (1)
(Appeal - State aid - Free Zone of Madeira (Portugal) - Granting of tax advantages to undertakings - Aid scheme implemented by the Portuguese Republic - Decisions C(2007) 3037 final and C(2013) 4043 final - Decision taken by the European Commission pursuant to the first paragraph of Article 108(2) TFEU - Implementation of existing aid in breach of a condition ensuring compatibility of the aid with the internal market)
(C/2026/139)
Language of the case: Portuguese
Parties
Appellants: Renco Valore SpA, Seopult LTD, Grapevine Investimentos e Serviços, Lda (Zona Franca da Madeira) (represented initially by: A. Gaspar Schwalbach and C. Pinto Xavier, advogados, and subsequently by A. Gaspar Schwalbach and M. Gaudêncio, advogados)
Other party to the proceedings: European Commission (represented by: I. Barcew and P. Caro de Sousa, acting as Agents)
Operative part of the judgment
The Court:
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1. |
Dismisses the appeal; |
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2. |
Orders Renco Valore SpA, Seopult LTD and Grapevine Investimentos e Serviços, Lda (Zona Franca da Madeira) to bear their own costs and to pay those incurred by the European Commission. |
(1) OJ C, C/2024/3145.
ELI: http://data.europa.eu/eli/C/2026/139/oj
ISSN 1977-091X (electronic edition)