Judgment of the General Court (Eighth Chamber, Extended Composition) of 15 May 2024.#Duro Felguera, SA and Others 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 partial recovery – Subject matter of the dispute ceasing to exist in part – No need to adjudicate in part – Article 107(1) TFEU – Obligation to state reasons – 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.#Joined Cases T-401/14, T-406/14 to T-408/14, T-415/14 to T-417/14, T-433/14, T-442/14 and T-443/14.