Judgment of the General Court (Eighth Chamber, Extended Composition) of 15 May 2024.#Naturgy Energy Group, SA, formerly Gas Natural SDG, SA v European Commission.#State Aid – Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and their investors – Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) – Decision declaring the aid incompatible in part with the internal market and ordering its recovery in part – Subject matter of the dispute ceasing to exist in part – No need to adjudicate in part – Advantage – Imputability to the State – New aid – Recovery – Contractual clauses protecting the beneficiaries against the recovery of unlawful State aid incompatible with the internal market – Division of competences between the Commission and the national authorities.#Case T-508/14.