Joined Cases T-29/14 and T-31/14: Judgment of the General Court of 21 February 2024 — Telefónica Gestión Integral de Edificios y Servicios and Banco Santander v Commission (State aid — Aid granted by the Spanish authorities in favour of certain economic interest groupings (EIGs) and their investors — Tax scheme applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) — Decision declaring the aid partly incompatible with the internal market and ordering its partial recovery — 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)