25In that respect, it must be noted that, in the context of the State aid control system established by Articles 107 and 108 TFEU, the procedure differs according to whether the aid is existing aid or new aid. Whereas existing aid may, in accordance with Article 108(1) TFEU, be lawfully implemented so long as the Commission has made no finding of incompatibility, Article 108(3) TFEU provides that plans to grant or alter existing aid must be notified, in due time, to the Commission and may not be implemented until the procedure has led to a final decision (see, to that effect, judgments of 18 July 2013, P, C‑6/12, EU:C:2013:525, paragraph 36 and the case-law cited; and of 27 June 2017, Congregación de Escuelas oficiales Pías Provincia Betania, C‑74/16, EU:C:2017:496, paragraph 86).
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