65It is in fact settled case-law (see, to that effect, Case 60/81 IBM v Commission [1981] ECR 2639, paragraph 9; Case T-3/93 Air France v Commission [1994] ECR II-121, paragraph 43, and Case T-87/96 Assicurazioni Generali and Unicredito v Commission [1999] ECR II-203, paragraph 37), that in order to ascertain whether the act of a Community institution is of direct concern to a person within the meaning of Article 230 EC it is necessary to look to its substance in order to establish whether, regardless of its form, it has an immediate effect on that person's interests, so bringing about a distinct change in that person's legal situation.
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