Judgment of the Court (Second Chamber) of 3 July 2025.#SIA „TOODE” v Valsts ieņēmumu dienests.#Request for a preliminary ruling from the Administratīvā apgabaltiesa.#Reference for a preliminary ruling – State aid – Article 107(1) TFEU – Aid scheme authorised by the European Commission – Support to the economy in the context of the COVID-19 pandemic – Refusal by the competent authority to grant aid – Legal action requesting that the court before which the matter has been brought order the adoption of a beneficial administrative act ex nunc – Expiry, during the legal proceedings, of the time limit prescribed for granting the aid – Date on which the aid is deemed to have been granted – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective judicial remedy – Regulation (EU) 2015/1589 – Article 1