Case T-561/18: Judgment of the General Court of 5 May 2021 — ITD and Danske Fragtmænd v Commission (State aid — Postal sector — Compensation for the discharge of the universal service obligation — Decision not to raise any objections — Calculation of the compensation — Net avoided cost methodology — Taking into account the intangible benefits of the universal service — Use of funds granted as compensation — State guarantee of redundancy payments in the event of bankruptcy — VAT exemption for certain transactions carried out by the universal service provider — Accounting allocation of common costs between universal service activities and non-universal service activities — Capital contribution from a public undertaking in order to avoid the bankruptcy of its subsidiary — Complaint from a competitor — Decision finding no State aid after the preliminary examination stage — Existing aid — Advantages granted on a periodic basis — Whether imputable to the State — Private investor test)