Judgment_paragraph 59 · Guardian Industries Corp. and Guardian Europe Sàrl v European Commission (C-580/12 P)

59In any event, the Court notes that the proportion of the overall turnover deriving from the sale of products in respect of which the infringement was committed is best able to reflect the economic importance of that infringement. A distinction must not therefore be drawn between those sales depending on whether they are to independent third parties or to entities belonging to the same undertaking. To ignore the value of the sales belonging to that latter category would inevitably give an unjustified advantage to vertically integrated companies by allowing them to avoid the imposition of a fine proportionate to their importance on the product market to which the infringement relates (see, to that effect, KNP BT v Commission, EU:C:2000:625, paragraph 62).