Judgment of the Court (Second Chamber), 24 January 2013

Frucona Košice a.s. v European Commission

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

Case C‑73/11 P



Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
Judgment (OJ)
22/02/2013 Frucona Košice v Commission
Judgment
ECLI:EU:C:2013:32
24/01/2013 Frucona Košice v Commission
Judgment (Summary)
ECLI:EU:C:2013:32
24/01/2013 Frucona Košice v Commission
Application (OJ)
30/04/2011 Frucona Košice v Commission
Opinion
ECLI:EU:C:2012:535
06/09/2012 Frucona Košice v Commission
Top of the page Legal analysis of the decision or of the case

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

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 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

1.
4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.03 Advantage conferred on an undertaking
        4.09.01.03.00 General
4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.03 Advantage conferred on an undertaking
        4.09.01.03.01 Private investor/private creditor test
          4.09.01.03.01.04 Recovery of debts
4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.03 Advantage conferred on an undertaking
        4.09.01.03.01 Private investor/private creditor test
          4.09.01.03.01.04 Recovery of debts
4 Internal policy of the European Union
  4.09 State aid
    4.09.03 Exceptions to the prohibition of aid
      4.09.03.04 Commission discretion
3 Legal proceedings
  3.02 Actions for annulment
    3.02.00 General


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion


Dates

Date of the lodging of the application initiating proceedings

  • 17/02/2011

Date of the Opinion

  • 06/09/2012

Date of the hearing

Information not available

Date of delivery

24/01/2013


References

Publication in the Official Journal

Application: OJ C 130 from 30.04.2011, p.12

Judgment: OJ C 71 from 09.03.2013, p.2

Name of the parties

Frucona Košice v Commission

Notes on Academic Writings

  1. Arhel, Pierre: Activité des juridictions de l'Union européenne en droit de la concurrence (Septembre 2012) (1ère partie). CJUE, 6 sept. 2012, no C-73/11 P, conclusions de l'avocat général sur l'affaire Frucona Košice c/ Commission, Petites affiches. La Loi / Le Quotidien juridique 2012 nº 256 p.4 (FR)
  2. Idot, Laurence: Existence d'un avantage et critère du créancier privé en économie de marché. Pour l'application du critère du créancier privé en économie de marché, la Commission doit procéder à une appréciation globale tenant compte de tous les éléments pertinents, ce qui inclut dans l'hypothèse du recours à une procédure collective, la prise en compte de la durée des différentes procédures susceptibles d'être envisagées, Europe 2013 Mars Comm. nº 3 p.31 (FR)
  3. Egger, Alexander: EuGH: Rechtsmittel - Erlass von 65 % einer Steuerschuld im Rahmen eines Insolvenzverfahrens - Entscheidung, mit der die Beihilfe für mit dem Gemeinsamen Markt unvereinbar erklärt und ihre Rückforderung angeordnet wird - Kriterium des privaten Gläubigers - Grenzen der gerichtlichen Überprüfung - Ersetzung der Begründung in der streitigen Entscheidung durch die eigene Begründung des Gerichts - Offensichtlicher Beurteilungsfehler - Verfälschung von Beweisen, Zeitschrift für Beihilfenrecht 2013 p.58-59 (DE)
  4. Nucara, Alessandro: In Search of the Holy Grail of a Hypothetical Private Creditor, European State Aid Law Quarterly 2014 p.80-84 (EN)
  5. Idot, Laurence: Remises fiscales dans le cadre d'un concordat et critère du créancier privé, Europe 2017 novembre nº 11 p.42 (FR)



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
  • Appeals : application granted

Formation of the Court

deuxième chambre (Cour)

Judge-Rapporteur

Arabadjiev

Advocate General

Kokott

Language(s) of the Case

  • English

Language(s) of the Opinion

  • German