28First of all, it should be borne in mind that the obligation laid down in Article 253 EC to state adequate reasons is an essential procedural requirement that must be distinguished from the question whether the reasoning is well founded, which goes to the substantive legality of the measure at issue (C-367/95 PCommission v Sytraval and Brink’s France [1998] ECR I-1719, paragraph 67, Case C-17/99France v Commission [2001] ECR I-2481, paragraph 35, and Case C-521/09 PElf Aquitaine v Commission [2011] ECR I-8947, paragraph 146).