CASE COMMENTS: STATE AID – TEST OF A PRIVATE CREDITOR IN A MARKET ECONOMY – PARTIAL REMISSION OF A TAX DEBT

Partial remission of a tax debt: The General Court clarifies the test of a private creditor in a market economy (Frucona Košice)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. GCEU, 7 December 2010, Frucona Košice v. Commission, T-11/07 In that case, the Court of First Instance examines the conditions under which the Commission was able to reject the application of the market economy private creditor test to the acceptance by the Slovak tax authorities of a substantial rebate to an undertaking producing and marketing spirits on its tax claim in the context of a composition procedure. The Commission considered that State aid was involved in this case since it

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Jean-Yves Chérot, Partial remission of a tax debt: The General Court clarifies the test of a private creditor in a market economy (Frucona Košice), 7 December 2010, Concurrences N° 1-2011, Art. N° 34209, pp. 157-158

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