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published_at: '2026-07-19T22:00:00Z'
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  doc_id: 62024CA0545
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title: 'Case C-545/24, Utiledulci: Judgment of the Court (Second Chamber) of 21 May
  2026 (request for a preliminary ruling from the Tribunal Administrativo e Fiscal
  do Funchal – Portugal) – Utiledulci – Comércio Internacional e Serviços, Sociedade
  Unipessoal, Lda. – Zona Franca da Madeira v Autoridade Tributária e Assuntos Fiscais
  da Região Autónoma da Madeira (Reference for a preliminary ruling – State aid –
  Aid scheme that is incompatible with the internal market – Detailed rules for the
  application of Article 108 TFEU – Regulation (EU) 2015/1589 – Recovery of aid –
  Recovery obligation – Article 16(3) – Immediate and effective execution – Procedural
  autonomy afforded to Member States – Suspension of the national tax enforcement
  procedure – Condition relating to the provision of an appropriate guarantee – Compatibility)'
---

# Case C-545/24, Utiledulci: Judgment of the Court (Second Chamber) of 21 May 2026 (request for a preliminary ruling from the Tribunal Administrativo e Fiscal do Funchal – Portugal) – Utiledulci – Comércio Internacional e Serviços, Sociedade Unipessoal, Lda. – Zona Franca da Madeira v Autoridade Tributária e Assuntos Fiscais da Região Autónoma da Madeira (Reference for a preliminary ruling – State aid – Aid scheme that is incompatible with the internal market – Detailed rules for the application of Article 108 TFEU – Regulation (EU) 2015/1589 – Recovery of aid – Recovery obligation – Article 16(3) – Immediate and effective execution – Procedural autonomy afforded to Member States – Suspension of the national tax enforcement procedure – Condition relating to the provision of an appropriate guarantee – Compatibility)

## TL;DR
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## Key Points
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## Details
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## Source
元記事: [Case C-545/24, Utiledulci: Judgment of the Court (Second Chamber) of 21 May 2026 (request for a preliminary ruling from the Tribunal Administrativo e Fiscal do Funchal – Portugal) – Utiledulci – Comércio Internacional e Serviços, Sociedade Unipessoal, Lda. – Zona Franca da Madeira v Autoridade Tributária e Assuntos Fiscais da Região Autónoma da Madeira (Reference for a preliminary ruling – State aid – Aid scheme that is incompatible with the internal market – Detailed rules for the application of Article 108 TFEU – Regulation (EU) 2015/1589 – Recovery of aid – Recovery obligation – Article 16(3) – Immediate and effective execution – Procedural autonomy afforded to Member States – Suspension of the national tax enforcement procedure – Condition relating to the provision of an appropriate guarantee – Compatibility)](https://eur-lex.europa.eu/legal-content/AUTO/?uri=CELEX:62024CA0545) — published 2026-07-19T22:00:00Z