151The power to impose penalties available to the Commission is confined to determining the amount of the fine for the payment of which the legal entities forming part of the same undertaking are held jointly and severally liable, that is, the external determination of joint and several liability, and does not extend to determining the share of that amount to be borne by those persons who are jointly and severally liable in the context of their internal relationship (Commission v Siemens Österreich and Others and Siemens Transmission & Distribution and Others v Commission, paragraph 58).
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