Judgment of the General Court (Seventh Chamber) of 5 May 2021.#ITD, Brancheorganisation for den danske vejgodstransport A/S and Danske Fragtmænd A/S v European 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