Furthermore, it should be noted that, at the time of the entering into effect of the agreement, the decision on the aid granted to ACEA had already been taken by the Commission and that ACEA at that time had already introduced an action for annulment of this decision. The obligations imposed on ACEA were therefore well known, so that a circumvention of the State aid recovery obligation cannot be excluded.
Voorts dient te worden aangetekend dat op het tijdstip dat de overdrachtsovereenkomst van kracht werd, de beschikking al was gegeven en dat ACEA er al beroep tegen had ingesteld. De op ACEA rustende verplichtingen waren dus wel degelijk bekend, zodat niet valt uit te sluiten dat het de bedoeling was de verplichting de steun terug te betalen te omzeilen.