1. 

State aid – Concept – Assessment according to the criterion of the private investor – Complex evaluation of economic matters – Discretion of the Commission – Judicial review – Limits

(Art. 107(1) TFEU)

(see paras 49-53)

2. 

State aid – Concept – Assessment according to the criterion of the private investor – Assessment to be based on sufficient relevant factors of the disputed transaction – Obligation on the Commission to ask the Member State concerned to provide it with all the relevant information

(Art. 107(1) TFEU)

(see paras 54, 55)

3. 

State aid – Concept – Assessment according to the criterion of the private investor – Assessment of all factors relevant to the transaction at issue and its context – Taking into account the benefits and obligations linked to the Member State's position as a private operator, to the exclusion of those linked to its position as a public authority

(Art. 107(1) TFEU)

(see paras 56-58, 83)

4. 

State aid – Concept – Aid from State resources – Granting Member State which is the creditor of a public undertaking benefiting from an increase of capital through waiver of a rental claim – Applicability of the private investor test

(Art. 107(1) TFEU)

(see paras 63-65, 75)

5. 

State aid – Concept – Consecutive State interventions inseparably linked to each other – Criteria for assessment

(Art. 107(1) TFEU)

(see paras 67-69)

6. 

State aid – Concept – Assessment according to the criterion of the private investor – Assessment of all factors relevant to the transaction at issue and its context – Account taken of available information and foreseeable developments at the time the decision on the measure in question was taken – Whether factors arising subsequent to the adoption of the measure at issue are to be taken into account – Not included

(Art. 107(1) TFEU)

(see paras 87-88, 101)

7. 

State aid – Effect on trade between Member States – Adverse effect on competition – Criteria for assessment – Scope of the burden of proof on the Commission

(Art. 107(1) TFEU)

(see para. 123)

8. 

State aid – Prohibition – Exceptions – Discretion of the Commission – Adoption by the Commission of guidelines governing the compatibility of aid with the internal market – Consequences – Self-limitation of its discretion – Obligation to comply with the principles of equal treatment and protection of legitimate expectations

(Art. 107(3)(a) and (c) TFEU; Commission communications 2005/C 312/01 and 2014/C 99/03)

(see paras 129-133)

9. 

State aid – Prohibition – Exceptions – Aid capable of being regarded as compatible with the internal market – Assessment in relation to Article 107(3)(c) TFEU – Taking into account previous practice – Not included – Breach of the principle of equal treatment – Absence

(Art. 107(3)(c) TFEU)

(see paras 152, 153)

10. 

Action for annulment – Pleas in law – Lack of or inadequate statement of reasons – Separate plea in law from the one concerning substantive legality

(Arts 263 and 296 TFEU)

(see paras 162, 163)

11. 

State aid – Administrative procedure – Obligations of the Commission – Diligent and impartial examination – Account taken of the most complete and reliable information possible – Scope of the obligation – Principle of sound administration – Infringement – Absence

(Art. 108(2) TFEU; Charter of Fundamental Rights of the European Union, Art. 41)

(see paras 171, 172, 174-176)

12. 

State aid – Recovery of unlawful aid – Calculation of the amount to be recovered – Possibility of the Commission leaving to national authorities the task of calculating the precise amount to recover – Breach of the principle of legal certainty – Absence

(Art. 108 TFEU; Council Regulation No 659/1999, Art. 14)

(see paras 179-187)

1. 

Dismisses the action;

2. 

Orders Gmina Kosakowo, in addition to bearing its own costs, to pay those incurred by the European Commission.