58It should be noted that, according to settled case-law, the statement of reasons required by Article 296(2) TFEU 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 Court to exercise its power of 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 296(2) TFEU 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, to that effect, inter alia Case C-5/01 Belgium v Commission [2002] ECR I-11991, paragraph 68; Case C-501/00 Spain v Commission [2004] ECR I-6717, paragraph 73; and judgment of 5 March 2009 in Case C-479/07 France v Council, paragraph 49).
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