Case T-257/10: Judgment of the General Court of 27 September 2012 — Italy v Commission (State aid — Undertaking with subsidiaries in certain third countries — Reduced rate loans — Decision declaring aid incompatible in part with the internal market and ordering it to be repaid — Decision taken following the annulment by the General Court of the initial decision concerning the same procedure — Force of res judicata — Duty to state reasons)