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According to Article 107 of the Treaty on the Functioning of the European Union, which condition must be satisfied for state aid to be deemed incompatible with the internal market?
A
It falls under the scope of Article 349 TFEU, which governs derogations for outermost regions.
B
It distorts or threatens to distort competition by favouring certain undertakings and affects trade between Member States.
C
It is authorised by the European Parliament following a legislative proposal from the Commission.
D
It undergoes a mandatory review by the Council of the European Union before any financial disbursement occurs.
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