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Case T-103/14: Judgment of the General Court of 16 March 2016 — Frucona Košice v Commission (State aid — Excise duties — Partial remission of a tax debt in the context of an arrangement — Decision declaring the aid to be incompatible with the internal market and ordering its recovery — Rights of the defence — Procedural rights of the interested parties — Private creditor test — Burden of proof)

ECLI:EU:UNKNOWN:62014TA0103

62014TA0103

March 16, 2016
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Official Journal of the European Union

C 156/34

(Case T-103/14) (<span class="super">1</span>)

((State aid - Excise duties - Partial remission of a tax debt in the context of an arrangement - Decision declaring the aid to be incompatible with the internal market and ordering its recovery - Rights of the defence - Procedural rights of the interested parties - Private creditor test - Burden of proof))

(2016/C 156/44)

Language of the case: English

Applicant: Frucona Košice a.s. (Košice, Slovakia) (represented by: K. Lasok QC, B. Hartnett, Barrister, O. Geiss, lawyer, and J. Holmes, Barrister)

Defendant: European Commission (represented by: L. Armati, P.-J. Loewenthal and K. Walkerová, acting as Agents)

Re:

Application for annulment of Commission Decision 2014/342/EU of 16 October 2013 on State aid No SA.18211 (C 25/2005) (ex NN 21/2005) granted by the Slovak Republic for Frucona Košice a.s. (OJ 2014 L 176, p. 38).

Operative part of the judgment

The Court:

1.Annuls Commission Decision 2014/342/EU of 16 October 2013 on State aid No SA.18211 (C 25/2005) (ex NN 21/2005) granted by the Slovak Republic for Frucona Košice a.s.;

2.Orders the Commission to bear, in addition to its own costs, the costs incurred by Frucona Košice, including those incurred in connection with the proceedings for interim measures.

(<span class="note"> <a id="ntr1-C_2016156EN.01003401-E0001" href="#ntc1-C_2016156EN.01003401-E0001">*1</a> </span>) OJ C 112, 14.4.2014.

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