50In this regard, the Court observes that, although it is settled case-law that the statement of reasons required by Article 253 EC must be appropriate to the measure at issue and must disclose in a clear and unequivocal fashion the reasoning followed by the institution which adopted the measure in question in such a way as to enable the persons concerned to ascertain the reasons for the measure and to enable the competent Community Court to exercise its power of review (see, inter alia, Case C-120/99 Italy v Council, cited above, paragraph 28, and Case C-445/00 Austria v Council [2003] ECR I-8549, paragraph 49), it is not necessary for the reasoning to go into all the relevant facts and points of law. The question whether the statement of reasons meets the requirements of Article 253 EC must be assessed with regard not only to its wording but also to its context and to all the legal rules governing the matter in question. This is a fortiori the case where the Member States have been closely associated with the process of drafting the contested measure and are thus aware of the reasons underlying that measure (see, inter alia, Case C-120/99 Italy v Council, cited above, paragraph 29, Case C-445/00 Austria v Council, cited above, paragraph 99 and Case C-293/00 Netherlands v Commission [2003] ECR I-12775, paragraphs 55 and 56).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.