71First, the Commission indicated in its answers to the Court's written questions that it was normal for an expert report to provide, as here, a general estimate. It is nevertheless true that an expert report can be deemed of any evidential value, either by the Commission or by the Court, only as regards its objective content and that a mere unsubstantiated statement in such a document does not make it possible to conclude that State aid exists. Besides, it is the line of argument adopted by the Commission during the hearing with regard to the Troostwijk report. It argued that, if the method for determining the price of the land adopted in the Troostwijk report, which subtracts the costs of construction from the value of the developed land (recital 17 of the decision) were deemed to be acceptable, it is still the case that ‘no accurate calculation’ of those costs was carried out in the present case and the figure of NLG 35/m at which the report arrives is therefore inadequate in any event.
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