13 judgesV. Skouris, K. Lenaerts, A. Tizzano, M. Ilešič, T. von Danwitz, J. Malenovský, U. Lõhmus, E. Levits, A. Ó Caoimh, J.-C. Bonichot, A. Arabadjiev, C. Toader, J.-J. Kasel
104As the Court has ruled on numerous occasions, registration of the liability relating to the repayment of the aid in question in the schedule of liabilities can meet the recovery obligation only if, where the State authorities are unable to recover the full amount of aid, the insolvency proceedings result in the winding up of the undertaking which received the unlawful aid, that is to say, in the definitive cessation of its activities (see, to that effect, Commission v Belgium, paragraphs 14 and 15; Commission v Poland, paragraphs 63 to 65; and Case C-454/09Commission v Italy [2011] ECR, paragraph 36).