1. 

State aid—Recovery of unlawful aid—Obligation—Duty to implement the Commission’s decision immediately and effectively

(Arts 108(2) TFEU and 288 TFEU; Council Regulation No 659/1999, Art. 14(3))

(see paras 23, 24)

2. 

State aid—Recovery of unlawful aid—Obligation—Recipients in difficulty or bankrupt—Irrelevant

(Art. 108(2) TFEU)

(see para. 25)

3. 

State aid—Recovery of unlawful aid—Undertakings which have received aid and which have become insolvent—Registration in the schedule of liabilities so as to restore the prior situation

(Art. 108(2) TFEU)

(see paras 26, 27)

4. 

Actions for failure to fulfil obligations—Non-compliance with the obligation to recover unlawful aid—Defences—Absolute impossibility of implementation—Criteria for assessment—Difficulties in implementing —Obligation for the Member State to undertake real steps as regards the undertakings at issue and to propose alternative solutions to the Commission enabling such difficulties to be overcome

(Art. 108(2) TFEU)

(see paras 28, 29, 40)

1. 

Declares that, by failing to take within the prescribed period all the measures necessary to ensure implementation of Commission Decision 2014/539/EU of 27 March 2014 on State aid SA.34572 (13/C ex 13/NN) implemented by Greece for Larco General Mining & Metallurgical Company SA, and by failing to inform the European Commission of the measures taken pursuant to that decision, the Hellenic Republic has failed to fulfil its obligations under Articles 3 to 5 of that decision and the FEU Treaty;

2. 

Orders the Hellenic Republic to pay the costs.