52The Commission submits that the argument in paragraph 46 of the application by which UPS claims, first, that the evidence produced during the administrative procedure excluded an incompatibility decision, second, that the Commission accepted the synergies in principle and, third, that if the Commission had applied to the efficiencies the approach subsequently followed in the control of the concentration between FedEx and TNT, it would have had to accept a much higher proportion of the synergies claimed, is inadmissible because it is contrary to Article 76(d) of the Rules of Procedure. The Commission submits that those claims are insufficiently substantiated and states that it has already refuted them in the case which gave rise to the judgment of 7 March 2017, United Parcel Service v Commission (T‑194/13, EU:T:2017:144).
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