Judgment of the General Court (Eighth Chamber, Extended Composition) of 20 March 2024.#Grupo Morera & Vallejo, SL and DSA, Defensa y Servicios del Asegurado, 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 – Partial disappearance of the subject matter of the dispute – No need to adjudicate in part – New aid – Recovery – Contractual clauses protecting the beneficiaries against the recovery of unlawful State aid incompatible with the internal market – Division of powers between the Commission and the national authorities.#Case T-519/14.