Amoena Ltd v Commissioners for Her Majesty's Revenue and Customs.

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• Amoena Ltd v Commissioners for Her Majesty's Revenue and Customs.

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• Appeal — State aid — Decision declaring the recovery of State aid incompatible with the internal market to be impossible — Decision finding that there is no State aid — Actions for annulment brought by competitors of beneficiaries of State aid — Admissibility — Regulatory act not entailing implementing measures — Direct concern — Concept of ‘absolute impossibility’ of recovery of State aid incompatible with the internal market — Concept of ‘State aid’ — Concepts of ‘undertaking’ and ‘economic activity’.
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• KORADO, a.s. v Generální ředitelství cel.
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• Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)
• Consolidated version of the Treaty on the Functioning of the European Union 2016/C 202/01
• Commission Implementing Regulation (EU) 2017/1167 of 26 June 2017 concerning the classification of certain goods in the Combined Nomenclature
• Tratado de la Unión Europea
• Commission Implementing Regulation (EU) 2016/1821 of 6 October 2016 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff