88According to settled case-law, 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 Court to carry out its review. It is not necessary for the reasoning to go into all the relevant facts and points of law, since 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 (see, inter alia, Case C-56/93 Belgium v Commission [1996] ECR I-723, paragraph 86, Case C-278/95 P Siemens v Commission [1997] ECR I-2507, paragraph 17, and Case C-501/00 Spain v Commission [2004] ECR I-6717, paragraph 73).
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