54It is settled case-law that the statement of reasons required by Article 253 EC must be appropriate to the act 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-445/00 Austria v Council [2003] ECR I-8549, paragraph 49, and Case C-304/01 Spain v Commission [2004] ECR I-7655, paragraph 50).
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