295It is apparent from the case-law that, while the requirement as to selectivity under Article 107(1) TFEU must be clearly distinguished from the concomitant detection of an economic advantage, in that, where the Commission has identified an advantage, understood in a broad sense, as arising directly or indirectly from a particular measure, it is also required to establish that that advantage specifically benefits one or more undertakings (judgment of 21 September 2023, Fachverband Spielhallen and LM v Commission, C‑831/21 P, EU:C:2023:686, paragraph 35 and the case-law cited), it is not inconceivable that those conditions may be examined together where it is apparent from the examination carried out by the Commission, first, that the measure in question confers an economic advantage on its recipient and, secondly, that that advantage is not enjoyed by undertakings in a comparable legal and factual situation.
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