49As to whether the Commission was also entitled to adduce further evidence relating to the existence of a single economic entity between the applicant and BNGW at the stage of the judicial proceedings, it must be recalled that, in an action for annulment brought under Article 230 EC, although the Commission cannot, in support of the contested decision, produce new inculpatory evidence not contained in the decision, it is nevertheless entitled to respond to the applicant’s arguments where the applicant seeks to establish, on the basis of documents other than those produced by it to the Court, that the Commission’s assertion is incorrect in fact (Joined Cases T-67/00, T-68/00, T-71/00 and T-78/00 JFE Engineering and Others v Commission [2004] ECR II-2501, paragraphs 175 and 176). Moreover, the Court of Justice has already recognised that the author of a contested decision is entitled to provide explanations at the stage of the judicial proceedings in order to supplement a statement of reasons which is already adequate in itself, since those explanations may serve a useful purpose in relation to review by the Courts of the European Union of the adequacy of the grounds of the decision, since they enable the institution to explain the reasons underlying its decision (Case C-298/98 P Finnboard v Commission [2000] ECR I-10157, paragraph 46).
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