Judgment_paragraph 87 · Italian Republic and Others v European Commission (T-98/16, T-196/16, T-198/16)

87However, as regards the imputability of an aid measure taken by a private entity, while the legal form of an entity of that kind does not in itself preclude that measure from being imputable to the State, the fact nonetheless remains that it is for the Commission to prove to the requisite legal standard that the State is involved in granting that measure by taking into account the particular features of that private entity’s situation (see paragraphs 67 to 69 above).