Joined Cases T-102/07 and T-120/07: Judgment of the General Court of 3 March 2010 — Freistaat Sachsen and Others v Commission (State aid — Aid granted by Germany in the form of a participation and loan guarantees — Decision declaring aid incompatible with the common market — General aid scheme approved by the Commission — Concept of a firm in difficulty — Guidelines on State aid for rescuing and restructuring firms in difficulty — Amount of aid — Obligation to state the reasons on which the decision is based)