The Commission won its appeal (C-290/07P) before the European Court of Justice (ECJ) against a General Court judgement annulling part of a decision in 2000 that France had granted State aid to the American manufacturer, Scott Paper. The heart of the dispute concerned the calculation used to value land, sold by the French authorities to Scott Paper, to determine whether the company had been given an unfair advantage. In applying the private investor test, the Commission had to calculate the market value of the land 13 years earlier. It based its calculations on the cost of purchase and improvements. The ECJ concluded that although there had been some technical errors of calculation and approximations in the Commission’s methodology, the General Court had failed to demonstrate that the Commission had made a manifest error of assessment. Consequently, the ECJ overturned the General Court’s ruling and referred the case back.