Reports of Cases

2010 II-05453

Subject-matter

Application for annulment of Commission’s Decision C (2006) 2082 final, of 7 June 2006, concerning aid granted by Slovakia for Frucona Košice in the form of a write-off of a tax debt by the competent tax office in the framework of a court-supervised collective insolvency 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

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• EC Treaty (Amsterdam), Article 12 : paragraph 220
• EC Treaty (Amsterdam), Article 33 : paragraphs 45, 57 - 61
• EC Treaty (Amsterdam), Article 87 -P1 : paragraphs 88 - 92, 107, 211, 212, 226, 235
• EC Treaty (Amsterdam), Article 87 -P3 : paragraph 226
• EC Treaty (Amsterdam), Article 87 -P3LC : paragraphs 225, 231
• EC Treaty (Amsterdam), Article 88 : paragraphs 50, 66 - 87, 159, 160
• EC Treaty (Amsterdam), Article 88 -P3 : paragraph 239
• EC Treaty (Amsterdam), Article 253 : paragraphs 45, 66 - 87
• EC Treaty (Amsterdam), Annex I : paragraph 57
• Treaty of Nice 2001 - Protocol on the Statute of the Court of Justice -A21L1 : paragraph 59
• TFEU - Protocol No 3 -A53L1 : paragraph 59
• General Court - Rules of Procedure (1991) -A44P1LC : paragraphs 59, 60, 220
• Regulation 659/1999 : paragraphs 66 - 87
• Secondary Legislation - Document published in the OJ C series- 31999Y1009(01) : paragraphs 1, 220 - 249
• Secondary Legislation - Document published in the OJ C series- 31999Y1009(01) -P31 : paragraphs 2, 231
• Secondary Legislation - Document published in the OJ C series- 31999Y1009(01) -P32 : paragraph 231
• Secondary Legislation - Document published in the OJ C series- 31999Y1009(01) -P33 : paragraph 231
• Secondary Legislation - Document published in the OJ C series- 31999Y1009(01) -P34 : paragraph 231
• Secondary Legislation - Document published in the OJ C series- 31999Y1009(01) -P35 : paragraph 231
• Secondary Legislation - Document published in the OJ C series- 31999Y1009(01) -P36 : paragraph 231
• Secondary Legislation - Document published in the OJ C series- 31999Y1009(01) -P37 : paragraph 231
• Secondary Legislation - Document published in the OJ C series- 31999Y1009(01) -P38 : paragraph 231
• Secondary Legislation - Document published in the OJ C series- 31999Y1009(01) -P39 : paragraph 231
• Secondary Legislation - Document published in the OJ C series- 31999Y1009(01) -P40 : paragraphs 231, 242
• Secondary Legislation - Document published in the OJ C series- 31999Y1009(01) -P43 : paragraph 231
• Secondary Legislation - Document published in the OJ C series- 31999Y1009(01) -P45 : paragraph 231
• Secondary Legislation - Document published in the OJ C series- 31999Y1009(01) -P55 : paragraphs 3, 222
• Decision 2003/283 : paragraph 165
• Decision 2003/283 -C62 : paragraph 165
• Decision 2007/254 : paragraphs 1 - 250
• Commission - Other Acts - 52004XC1001(01) : paragraphs 45, 221
• Commission - Other Acts - 52005XC0922(08) : paragraph 52
• Court of Justice - Judgment C -70/72 : paragraph 178
• Court of Justice - Judgment C -15/76 : paragraph 48
• Court of Justice - Judgment C -98/78 : paragraph 110
• Court of Justice - Judgment C -234/84 : paragraph 49
• Court of Justice - Judgment C -16/90 : paragraph 110
• Court of Justice - Judgment C -258/90 : paragraph 111
• Court of Justice - Judgment C -269/90 : paragraph 111
• Court of Justice - Judgment C -278/92 : paragraph 50
• Court of Justice - Judgment C -39/94 : paragraph 226
• General Court - Judgment T -371/94 : paragraph 48
• Court of Justice - Judgment C -367/95 : paragraph 178
• General Court - Judgment T -123/97 : paragraph 227
• Court of Justice - Judgment C -17/99 : paragraph 229
• General Court - Judgment T -36/99 : paragraph 108
• General Court - Judgment T -126/99 : paragraphs 226, 227
• General Court - Judgment T -152/99 : paragraphs 114, 115, 164
• Court of Justice - Judgment C -382/99 : paragraph 50
• Court of Justice - Judgment C -74/00 : paragraphs 49, 178, 179
• Court of Justice - Judgment C -278/00 : paragraph 228
• Court of Justice - Order C -323/00 : paragraph 110
• General Court - Judgment T -109/01 : paragraphs 48, 50, 51, 68, 142
• General Court - Judgment T -137/02 : paragraph 226
• Court of Justice - Judgment C -12/03 : paragraph 109
• General Court - Judgment T -201/04 : paragraph 59
• Court of Justice - Judgment C -525/04 : paragraphs 108, 109
• Court of Justice - Judgment C -326/05 : paragraph 110

Operative part

• Confirms : Decision 2007/254

Opinion

Information not available

Dates

Date of the lodging of the application initiating proceedings

• 12/01/2007

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

07/12/2010

References

Publication in the Official Journal

Application: OJ C 56 from 10.03.2007, p.36

Judgment: OJ C 30 from 29.01.2011, p.33

Name of the parties

Frucona Košice v Commission

Notes on Academic Writings

1. Idot, Laurence: Remise de dette fiscale et application du critère du créancier privé, Europe 2011 Février Comm. nº 2 p.39
2. Luja, Raymond: Highlights & Insights on European Taxation 2011 nº 3 p.132-133
3. Otting, Olaf ; Rothweiler, Sebastian: Judgment of the General Court in Case T-11/07 - Frucona Košice a.s. v European Commission, European State Aid Law Quarterly 2012 p.253-259
4. Squaratti, Vera: Gli aiuti pubblici alle imprese: la giurisprudenza Deggendorf e l'applicazione del criterio del creditore privato in una economia di mercato a una misura fiscale nell'ambito di una procedura concordataria, Diritto pubblico comparato ed europeo 2012 p.207-215

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Information not available

Subject-matter

• Competition
  
• - State aid
  

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

• Actions for annulment : dismissal on substantive grounds
  
• Actions for annulment : dismissal on grounds of inadmissibility
  

Formation of the Court

deuxième chambre (Tribunal)

Judge-Rapporteur

Jürimäe

Advocate General

Information not available

Language(s) of the Case

• English
  

Language(s) of the Opinion

Information not available