31As the criterion of serious difficulties is objective in nature, the existence of such difficulties must be looked for not only in the circumstances in which the Commission’s decision was adopted after the preliminary investigation but also in the assessments upon which the Commission relied (judgment of 27 October 2011, Austria v Scheucher‑Fleisch and Others, C‑47/10 P, EU:C:2011:698, paragraph 71 and the case-law cited).
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