55Thus, as is apparent from the Court’s case-law, where several legally independent entities are involved, such as the members of a group of companies, those entities may, where appropriate, be regarded as forming an economic unit and, therefore, a single undertaking for the purposes of the application of competition law and, more specifically, State aid law (see, to that effect, judgments of 14 November 1984, Intermills v Commission, 323/82, EU:C:1984:345, paragraph 11; of 16 December 2010, AceaElectrabel Produzione v Commission, C‑480/09 P, EU:C:2010:787, paragraph 47; and of 6 October 2021, Sumal, C‑882/19, EU:C:2021:800, paragraphs 42 and 48).