Judgment_paragraph 57 · Land Burgenland (C‑214/12 P), Grazer Wechselseitige Versicherung AG (C‑215/12 P) and Republic of Austria (C‑223/12 P) v European Commission (C-214/12 P, C-215/12 P, C-223/12 P)

57In so far as the Province of Burgenland, the Republic of Austria claim that, through Ausfallhaftung, the Province of Burgenland was none the less seeking to make profit or, at the very least, attempting to do so in addition to its other objectives, it must be recalled that, if a Member State relies on a test such as the private vendor test, it must, where there is doubt, establish unequivocally and on the basis of objective and verifiable evidence that the measure implemented is to be ascribed to the State acting as shareholder (see, to that effect, Commission v EDF, paragraph 82).