53The same applies to the Kingdom of Spain’s allegation of a failure to state sufficient reasons. First, as has been noted in paragraphs 41 to 43 above, the Commission specified the criteria by which it assessed the applicant as a firm in difficulty, explaining, in recital 78 of the contested decision, how those criteria were applied in the present case. Secondly, it is settled case-law that the Commission is not obliged to adopt a position on all the arguments relied on by the parties concerned, but it is sufficient if it sets out the facts and the legal considerations having decisive importance in the context of the decision (see judgment of 30 April 2014, Hagenmeyer and Hahn v Commission, T‑17/12, EU:T:2014:234, paragraph 173 and the case-law cited). As is apparent from the Court’s examination of the present part of the plea, it is without committing any error and, therefore, relying on the relevant factual and legal circumstances that the Commission concluded, in the contested decision, that the applicant was, at the time of the issue of the guarantee in question, a firm in difficulty.
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