In its case KG Holding v Commission1, the Court of First Instance (“CFI” or “the Court”) held, inter alia, that the Netherlands’ conversion of a (Commissionapproved) rescue aid into restructuring aid was incompatible with the common market. The judgment of 1 July 2009 concerns a number of payments made to KG Holding and two related companies. All concerned entities are either direct or indirect successors of the Kingdom of the Netherlands’ 2 (formerly