Secondly, nor the Polish authorities have argued that PP is being compensated according to the costs of a typical undertaking within the sector, neither is the Commission in a position to conclude that the costs of PP are those of a typical well run undertaking. Moreover, the envisaged subsidies refer to incurred losses.
For det andet har de polske myndigheder ikke argumenteret for, at PP modtager kompensation ifølge omkostningerne for en gennemsnitsvirksomhed i sektoren, ligesom Kommissionen ikke er i stand til at konkludere, at PP's omkostninger svarer til omkostningerne i en veldrevet gennemsnitsvirksomhed.