26It must also be borne in mind that the Court has held (see its judgment in Case C-269/90 Hauptzollamt München-Mitte v Technische Universität München [1991] ECR I-5469) that where the Community institutions have such a power of appraisal, respect for the rights guaranteed by the Community legal order in administrative procedures is of fundamental importance. Those guarantees include, in particular, the obligation to give an adequate statement of the reasons for the decision. That statement of reasons must show, clearly and unequivocally, the reasoning of the author of the measure, so that the person concerned can, in order to defend his rights, ascertain the grounds on which it was adopted, and the Court can undertake its review.
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