44In this respect, having regard to the case-law set out in paragraph 41 above, it must be stated that the mere fact that an authority of a Member State refers – in a decision finding an infringement of EU competition law and of the corresponding provisions of the law of that Member State, to a factual element relating to the territory of another Member State – is insufficient to support the inference that that factual element gave rise to the proceedings or was found by that authority to be one of the constituent elements of that infringement. It must also be ascertained whether that authority has actually ruled on that factual element in order to make out the infringement, to establish the liability for that infringement of the person against whom proceedings were brought and, as the case may be, to impose a penalty on that person, such that the infringement is to be regarded as encompassing the territory of that other Member State (see, by analogy, judgment of 14 February 2012, Toshiba Corporation and Others, C‑17/10, EU:C:2012:72, paragraphs 101 and 102).
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