# C_2021242EN.01001901.xml

| 21.6.2021 | EN | Official Journal of the European Union | C 242/19 |
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21.6.2021

EN

Official Journal of the European Union

C 242/19

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Judgment of the General Court of 5 May 2021 — ITD and Danske Fragtmænd v Commission

(Case T-561/18) (1)

(State aid - Postal sector - Compensation for the discharge of the universal service obligation - Decision not to raise any objections - Calculation of the compensation - Net avoided cost methodology - Taking into account the intangible benefits of the universal service - Use of funds granted as compensation - State guarantee of redundancy payments in the event of bankruptcy - VAT exemption for certain transactions carried out by the universal service provider - Accounting allocation of common costs between universal service activities and non-universal service activities - Capital contribution from a public undertaking in order to avoid the bankruptcy of its subsidiary - Complaint from a competitor - Decision finding no State aid after the preliminary examination stage - Existing aid - Advantages granted on a periodic basis - Whether imputable to the State - Private investor test)

(2021/C 242/25)

Language of the case: English

Parties

Applicants: ITD, Brancheorganisation for den danske vejgodstransport A/S (Padborg, Denmark), Danske Fragtmænd A/S (Åbyhøj, Denmark) (represented by: L. Sandberg-Mørch, lawyer)

Defendant: European Commission (represented by: K. Blanck and D. Recchia, acting as Agents)

Interveners in support of the applicants: Jørgen Jensen Distribution A/S (Ikast, Denmark) (represented by: L. Sandberg-Mørch and M. Honoré, lawyers), Dansk Distribution A/S (Karlslunde, Denmark) (represented by: L. Sandberg-Mørch and J. Buendía Sierra, lawyers)

Intervener in support of the defendant: Kingdom of Denmark (represented by: J. Nymann-Lindegren and M. Wolff, acting as Agents, and by R. Holdgaard, lawyer)

Re:

Application under Article 263 TFEU for annulment of Commission Decision C(2018) 3169 final of 28 May 2018, State aid SA.47707 (2018/N) on State compensations granted to PostNord for the provision of the universal postal service — Denmark.

Operative part of the judgment

The Court:

| 1. | Annuls Commission Decision C(2018) 3169 final of 28 May 2018, State aid SA.47707 (2018/N) on State compensations granted to PostNord for the provision of the universal postal service — Denmark, in so far as it found, at the end of the preliminary examination phase, that, first, the exemption from value added tax (VAT) introduced by Administrative Decision No 1306/90 and Administrative Regulation F 6742/90, adopted by the Danish tax authorities, and, secondly, the capital increase of DKK one billion made to Post Danmark A/S by PostNord AB on 23 February 2017, did not constitute State aid; |
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1.

Annuls Commission Decision C(2018) 3169 final of 28 May 2018, State aid SA.47707 (2018/N) on State compensations granted to PostNord for the provision of the universal postal service — Denmark, in so far as it found, at the end of the preliminary examination phase, that, first, the exemption from value added tax (VAT) introduced by Administrative Decision No 1306/90 and Administrative Regulation F 6742/90, adopted by the Danish tax authorities, and, secondly, the capital increase of DKK one billion made to Post Danmark A/S by PostNord AB on 23 February 2017, did not constitute State aid;

| 2. | Dismisses the action as to the remainder; |
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2.

Dismisses the action as to the remainder;

| 3. | Orders ITD, Brancheorganisation for den danske vejgodstransport A/S and Danske Fragtmænd A/S to bear half of their own costs, with the rest of their costs being borne by the European Commission; |
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3.

Orders ITD, Brancheorganisation for den danske vejgodstransport A/S and Danske Fragtmænd A/S to bear half of their own costs, with the rest of their costs being borne by the European Commission;

| 4. | Orders the Commission, the Kingdom of Denmark, Jørgen Jensen Distribution A/S and Dansk Distribution A/S to bear their own costs. |
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4.

Orders the Commission, the Kingdom of Denmark, Jørgen Jensen Distribution A/S and Dansk Distribution A/S to bear their own costs.

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(1)  OJ C 427, 26.11.2018.

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