74In particular, the possibility of a company in economic difficulties taking measures to rehabilitate the business cannot be ruled out a priori because of requirements relating to recovery of the aid which is incompatible with the common market (Italy and SIM 2 Multimedia v Commission, paragraph 76). Contrary to the Commission’s allegations, intention to evade the repayment obligation is taken into account in the examination of the economic logic of the transaction of transfer and conversion (Italy and SIM 2 Multimedia v Commission, paragraph 78, and Case T-324/00 CDA Datenträger Albrechts v Commission [2005] ECR II-4309, paragraphs 102 to 104).
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