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Case C-73/11 P: Judgment of the Court (Second Chamber) of 24 January 2013 — Frucona Košice a.s. v European Commission, St. Nicolaus — trade a.s. (Appeal — State aid — Cancellation of 65 % of a tax debt in a collective bankruptcy procedure — Decision declaring the aid to be incompatible with the internal market and ordering its recovery — Private creditor test — Limits of judicial review — Substitution by the General Court of its own grounds for those set out in the contested decision — Manifest error of assessment — Distortion of evidence)
ECLI:EU:UNKNOWN:62011CA0073
62011CA0073
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Valentina R., lawyer
9.3.2013
Official Journal of the European Union
C 71/2
(Case C-73/11 P) (<span class="super">1</span>)
(Appeal - State aid - Cancellation of 65 % of a tax debt in a collective bankruptcy procedure - Decision declaring the aid to be incompatible with the internal market and ordering its recovery - Private creditor test - Limits of judicial review - Substitution by the General Court of its own grounds for those set out in the contested decision - Manifest error of assessment - Distortion of evidence)
2013/C 71/03
Language of the case: English
Parties
Appellant: Frucona Košice a.s. (represented by: P. Lasok QC, J. Holmes and B. Hartnett, Barristers, and by O. Geiss, Rechtsanwalt)
Other parties to the proceedings: European Commission (represented by: K. Walkerová, L. Armati and B. Martenczuk, Agents), St. Nicolaus — trade a.s. (represented by: N. Smaho, lawyer)
Re:
Appeal brought against the judgment of the General Court (Second Chamber) of 7 December 2010 in Case T-11/07 Frucona Kosice a.s v European Commission in which the General Court dismissed an action for annulment of the Commission Decision C(2006) 2087 final, of 7 June 2006, concerning aid granted by Slovakia for Frucona Košice in the form of a cancellation of a tax debt by the competent tax office in a collective bankruptcy procedure (State Aid No C 25/2005, ex NN/2005), in so far as that decision declares that measure incompatible with the common market and orders Slovakia to recover the aid in its entirety
Operative part of the judgment
The Court:
1.Sets aside the judgment of the General Court of the European Union of 7 December 2010 in Case T-11/07 Frucona Košice v Commission;
2.Refers the case back to the General Court of the European Union for it to give judgment on the pleas raised before it on which it did not rule;
3.Reserves the costs.
*
Language of the case: English.
ECLI:EU:C:2013:71
* * *
(<span class="super">1</span>) OJ C 130, 30.4.2011.