1. 

State aid — Planned aid — Examination by the Commission — Preliminary review and main review — Compatibility of aid with the internal market — Difficulties of assessment — Commission’s duty to initiate the main review procedure — Serious difficulties — Definition — Objective nature — Burden of proof — Circumstances enabling the existence of such difficulties to be determined (Arts 107(1), and 108(2) and (3) TFEU; Council Regulation No 659/1999, Arts 4(4), and 13(1)) (see paras 17-24)

2. 

State aid — Prohibition — Exceptions — Aid which may be considered compatible with the common market — Discretion of the Commission — Judicial review — Limits (Art. 107(3)(c) TFEU) (see para. 25)

3. 

State aid — Concept — Selective nature of the measure — Differentiation between undertakings in a comparable factual and legal situation (Art. 107(1) TFEU) (see para. 90)

4. 

State aid — Planned aid — Examination by the Commission — Assessment of the validity of a Commission decision taken at the conclusion of the preliminary investigation phase by reference to information available at the time the decision adopted (Art. 108(2) and (3) TFEU; Council Regulation No 659/1999, Arts 4 and 5) (see para. 98)

5. 

Acts of the institutions — Statement of reasons — Obligation — Scope (Art. 269 TFEU) (see para. 109)

1.

Dismisses the action;

2.

Orders Søndagsavisen A/S to bear its own costs and to pay those incurred by the European Commission;

3.

Orders the Kingdom of Denmark to bear its own costs.