Court of Justice 24 October 2013, Joined Cases C-214/12 P, C-215/12 P and C-223/12 P: Judgment of the Court (Second Chamber) of 24 October 2013 — Land Burgenland, Grazer Wechselseitige Versicherung AG, Republic of Austria v European Commission (Appeal — Competition — State aid — Aid declared illegal and incompatible with the common market — Aid granted to the Grazer Wechselseitige group (GRAWE) at the time of the privatisation of Bank Burgenland AG — Determination of the market price — Tender procedure — Unlawful conditions with no impact on the highest offer — ‘Private vendor’ test — Distinction between a State’s obligations in cases where it acts as a public authority and where it acts as a shareholder — Distortion of evidence — Obligation to state reasons)

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