33The condition that it be absolutely impossible to implement a decision is not fulfilled where the defendant Member State merely informs the Commission of the legal, political or practical difficulties involved in implementing the decision, without taking any real steps to recover the aid from the undertakings concerned, and without proposing to the Commission any alternative arrangements for implementing the decision which could have enabled those difficulties to be overcome (see, in particular, Joined Cases C-485/03 to C-490/03 Commission v Spain [2006] ECR I-11887, paragraph 74; Commission v France, paragraph 46; and Commission v Italy, paragraph 36).
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