When applying the market economy operator test the Commission is required to conduct the examination procedure for the measures in question carefully and impartially in order to take its final decision on the existence and, where applicable, incompatibility or illegality of the aid on the basis of information which is as complete and reliable as possible. This case, read in context with other recent case law and Commission decisions shows that the Commission still has to prove an actual advantage and, on the other hand, the Member State may submit ex-post (e)valuations that could prove that no advantage was conferred on the beneficiary.