184In these circumstances, it must be stated that in the contested decision the Commission merely applied the well-established case-law according to which, whilst it is for the Commission to apply the private investor test and to request the Member State concerned to provide it with all relevant information to that end, it is the responsibility of that Member State or, in this case, the public undertaking concerned to provide evidence showing that it conducted a prior economic evaluation of the profitability of the measure in question, comparable to that which a private investor would have had carried out in a similar situation (see paragraphs 96, 97 and 112 above).
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