372Furthermore, the fact that a measure taken by a Community authority leads to the insolvency or liquidation of a given undertaking is not prohibited as such by Community law (see, to that effect, Case 52/84 Commission v Belgium [1986] ECR 89, paragraph 14, and Case C-499/99 Commission v Spain [2002] ECR I-6031, paragraph 38). Although the liquidation of an undertaking in its existing legal form may adversely affect the financial interests of the owners, investors or shareholders, it does not mean that the personal, tangible and intangible elements represented by the undertaking would also lose their value.
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