Judgment of the General Court (Eighth Chamber, Extended Composition) of 21 February 2024.#Telefónica Gestión Integral de Edificios y Servicios, SL, formerly Taetel, SL and Banco Santander, SA, formerly Banco Popular Español, SA v European 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 acquisition 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.#Joined Cases T-29/14 and T-31/14.