Commission v Scott TITJUR Opinion of Mr Advocate General Mengozzi delivered on 23 February 2010. # European Commission v Scott SA. # Appeal - State aid - Preferential price for the purchase of developed land - Inquiry as to market value - Formal investigation procedure - Regulation (EC) No 659/1999 - Obligation to undertake a diligent and impartial examination - Scope of the Commission’s power freely to assess value - Costs method - Scope of review by the Courts. # Case C-290/07 P.