36In that regard, for the purpose of assessing the merits of the method of conversion used by the Commission, it must be noted that the General Court, without being challenged by the appellants on that point, referred to the objective pursued by the statutory ceiling of the fine, as the Court specified in paragraphs 281 and 282 of the judgment of 28 June 2005, Dansk Rørindustri and Others v Commission (C‑189/02 P, C‑202/02 P, C‑205/02 P to C‑208/02 P and C‑213/02 P, EU:C:2005:408) and as the General Court recalled in paragraph 414 of the judgment under appeal. That objective is to avoid the imposition of fines in respect of which it is foreseeable that the undertakings, owing to their size, as determined — albeit approximately and imperfectly — by their total turnover, will be unable to pay them.
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