C-545/24Utiledulci – Comércio Internacional e Serviços, Sociedade Unipessoal, Lda. – Zona Franca da Madeira v Autoridade Tributária e Assuntos Fiscais da Região Autónoma da Madeira

Domstolens egne nøkkelord

Reference for a preliminary ruling – State aid – Aid scheme that is incompatible with the internal market – Detailed rules for the application of Article 108 TFEU – Regulation (EU) 2015/1589 – Recovery of aid – Recovery obligation – Article 16(3) – Immediate and effective execution – Procedural autonomy afforded to Member States – Suspension of the national tax enforcement procedure – Condition relating to the provision of an appropriate guarantee – Compatibility.

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