63Moreover, as the Court has also pointed out in paragraphs 21 to 23 of Spain v Commission and paragraphs 27 to 29 of Italy v Commission, Commission decisions such as the contested decision are not simply preparatory steps, in which case an action against the decision closing the procedure under Article 88(2) EC would ensure sufficient protection against any unlawfulness. In particular, the success of an action brought against the Commission's final decision that a measure was incompatible with the common market would do nothing to eradicate the irreversible consequences that would result from the suspension of the aid.
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