Judgment of the Court (Fifth Chamber) of 4 July 2024.#Portuguese Republic v European Commission.#Appeal – State aid – Madeira Free Zone – Granting of tax advantages to undertakings – Aid scheme implemented by the Portuguese Republic – Decisions C(2007) 3037 final and C(2013) 4043 final – Decision taken by the European Commission pursuant to the first subparagraph of Article 108(2) TFEU – Regulation (EU) 2015/1589 – Article 1(b)(i) and (ii) – Definitions of ‘existing aid’ and ‘new aid’ – Implementation of existing aid in breach of a condition ensuring compatibility of the aid with the internal market.#Case C-736/22 P.