Case T-89/09: Judgment of the General Court of 17 March 2015 — Pollmeier Massivholz v Commission (State aid — State measures concerning the establishment of a sawmill in the Land of Hessen — Action for annulment — Letter sent to the complainants — Act not amenable to review — Inadmissibility — Decision finding no State aid — Failure to initiate the formal investigation procedure — Serious difficulties — Calculation of the aid element of State guarantees — Commission Notice on State aid in the form of guarantees — Undertaking in difficulty — Sale of public land — Rights of the defence — Obligation to state reasons)