Court of Justice 6 September 2012, C‑73/11 P (Frucona Košice a.s. v European Commission.)

OPINION OF ADVOCATE GENERAL KOKOTT delivered on 6 September 2012 ( 1 ) Case C-73/11 P Frucona Košice a. s. v European Commission ‛Appeals — Competition — State aid — Article 87(1) EC — Concept of State aid — Test of a private creditor in a market economy — Partial remission of a tax debt in the context of an arrangement procedure — Assessment of the advantages and disadvantages of an arrangement