129The imposition of a lump sum payment and the fixing of that sum must depend in each individual case on all the relevant factors relating both to the characteristics of the failure to fulfil obligations established and to the conduct of the Member State involved in the procedure initiated under Article 260 TFEU. In that regard, the latter provision confers a wide discretion on the Court in deciding whether to impose such a penalty and, if it decides to do so, in determining the amount (judgment of 12 March 2020, Commission v Italy (unlawful aid to the hotel sector in Sardinia), C‑576/18, not published, EU:C:2020:202, paragraph 164 and the case-law cited).
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