Court of Justice (Second Chamber) 24 January 2013, C‑73/11 P (Frucona Košice a.s. v European Commission.)

JUDGMENT OF THE COURT (Second Chamber) 24 January 2013 ( *1 ) ‛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