Joined Cases T-700/13 to T-705/13, T-2/14, T-6/14, T-10/14, T-16/14, T-18/14 and T-24/14 and Joined Cases T-465/14, T-467/14, T-469/14, T-471/14 to T-474/14, T-476/14 to T-478/14, T-482/14, TR-483/14 and T-491/14: Judgment of the General Court of 8 May 2024 – Caixabank v 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 recovery in part – Subject matter of the dispute ceasing to exist in part – No need to adjudicate in part – Article 107(1) TFEU – 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 – Obligation to state reasons)