48Thirdly, the concept of firm in difficulty, as defined in point 9 of the R&R guidelines, is an objective notion that must be assessed solely in the light of the specific indices of the financial and economic situation of the undertaking in question (judgment of 6 April 2017, Regione autonoma della Sardegna v Commission, T‑219/14, EU:T:2017:266, paragraph 184). The applicant essentially relies on general claims about the capacity of football clubs to raise funds and to borrow which in themselves are not such as to invalidate the finding reached by the Commission in the contested decision on the basis of the applicant’s individual financial data.
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