Judgment_paragraph 39 · Fossil (Gibraltar) Limited v Commissioner of Income Tax (C-705/20)

39In that regard, it should be recalled that recovery of unlawful aid is the logical consequence of the finding that it is unlawful. Consequently, the Member State to which a decision requiring recovery of illegal aid is addressed is obliged under Article 288 TFEU to take all measures necessary to ensure implementation of that decision. This must result in the actual recovery of the sums owed in order to eliminate the distortion of competition caused by the competitive advantage procured by the unlawful aid (judgment of 24 January 2013, Commission v Spain, C‑529/09, EU:C:2013:31, paragraphs 90 and 91 and the case-law cited). By repaying, the recipient forfeits the advantage which it had enjoyed over its competitors on the market, and the situation prior to payment of the aid is restored (judgment of 15 December 2005, Unicredito Italiano, C‑148/04, EU:C:2005:774, paragraph 113).