79In order to determine the value of aid in the form of a sale of land at an allegedly preferential price, it must be ascertained whether the presumed recipient of the aid purchased the land at a price it would not have obtained under normal market conditions (see, to that effect, judgments of 2 September 2010 in Commission v Scott, C‑290/07 P, ECR, EU:C:2010:480, paragraph 68; 16 December 2010 in Seydaland Vereinigte Agrarbetriebe, C‑239/09, ECR, EU:C:2010:778, paragraph 34 and the case-law cited; and 6 March 2002 in Diputación Foral de Álava and Others v Commission, T‑127/99, T‑129/99 and T‑148/99, ECR, EU:T:2002:59, paragraph 73). In those circumstances, the value of the aid is equal to the difference between what the recipient actually paid and what it could have paid at the time under normal market conditions to purchase an equivalent plot of land from a private vendor (judgment of 13 December 2011 in Konsum v Commission, T‑244/08, EU:T:2011:732, paragraph 61). In determining the market price, the Commission must take account of the uncertainties surrounding a retrospective determination of market prices (judgment in Valmont v Commission, cited in paragraph 78 above, EU:T:2004:266, paragraph 45). That case-law is also relevant with respect to other assets, such as the assets of a mining undertaking.
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