47By contrast, the form in which an act or decision is adopted is in principle irrelevant to the right to challenge such acts or decisions by way of an action for annulment. It is therefore, in principle, irrelevant for the classification of the act in question whether or not it satisfies certain formal requirements, namely in particular, that it is duly identified by its author and that it mentions the provisions providing the legal basis for it. It is therefore irrelevant that the act may not be described as a ‘decision’ or that it does not refer to Article 4(2), (3) or (4) of Regulation No 659/1999. It is also of no importance that the Member State concerned was not notified of the act at issue by the Commission, infringing Article 25 of that regulation, as such an error is not capable of altering the substance of that act (see Athinaïki Techniki v Commission, paragraphs 43 and 44 and case-law cited).
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