Reword the paragraph:
In particular, applying penalties in this way is permissible where those entities have been subject to control by the same person and have therefore, given the close economic and organisational links between them, carried out, in all material respects, the same commercial instructions.
That application of a penalty is permissible, particularly if, on account of the close economic and organisational links between them, those units are under the supervision of the same person and have, as a rule, pursued the same business policy.