Judgment of the General Court (Fifth Chamber) of 23 October 2024.#Neottolemo, Lda (Zona Franca da Madeira) and Register.com LP - Sucursal em Portugal (Zona Franca da Madeira) v European Commission.#State aid – Madeira Free Zone – Aid scheme implemented by Portugal – Decision finding that the scheme does not comply with Decisions C(2007) 3037 final and C(2013) 4043 final, declaring it to be incompatible with the internal market and ordering the recovery of aid paid under that scheme – Actions for annulment – Locus standi – Interest in bringing proceedings – Admissibility – Concept of ‘state aid’ – Fiscal autonomy of the Member States – Concept of ‘existing aid’ within the meaning of Article 1(b)(ii) of Regulation (EU) 2015/1589 – Recovery – Unjust enrichment.#Cases T-724/22 and T-725/22.