88According to settled case-law, to be declared compatible with the common market under Article 87(3)(c) EC, aid to undertakings in difficulty must be linked to a viable restructuring plan which must be submitted in all relevant detail to the Commission (Case C-17/99 France v Commission, cited at paragraph 79 above, paragraph 45; BFM and EFIM v Commission, cited at paragraph 65 above, paragraph 98; and Technische Glaswerke Ilmenau v Commission, cited at paragraph 43 above, paragraph 151). The Guidelines, applicable in this case, confirm that the restructuring plan must restore the long-term viability of the firm within a reasonable timescale and that it must be submitted in all relevant detail (point 3.2.2(b)).
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