48According to settled case-law, with the exception of cases in which a recovery decision has been annulled pursuant to Article 263 TFEU, the only defence available to a Member State in opposing an infringement action by the Commission under Article 108(2) TFEU is to plead that it was absolutely impossible for it to implement the decision of which it was an addressee (see to that effect, judgment in Commission v Germany, C‑527/12, EU:C:2014:2193, paragraph 48 and the case-law cited).
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