46As regards, more specifically, the condition which requires that a measure providing advantages, taken by a public undertaking, be imputable to the State, it should be noted that imputability may not be inferred from the mere fact that the advantages have been provided by a public undertaking controlled by the State. Even if the State is in a position to control a public undertaking and to exercise a decisive influence over its operations, actual exercise of that control in a particular case cannot be automatically presumed. It is also necessary to examine whether the public authorities must be regarded as having been involved, in one way or another, in the adoption of those measures (see, to that effect, judgment of 17 September 2014, Commerz Nederland, C‑242/13, EU:C:2014:2224, paragraph 31 and the case-law cited).
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