Judgment of the General Court of 16 March 2016 — Frucona Košice v Commission
(Case T-103/14) 1
(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)
Language of the case: English
Parties
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:
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.;
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.
____________1 OJ C 112, 14.4.2014.