28In that regard, it should be noted that the Corte dei conti, sezione giurisdizionale per la Regione Siciliana, does not indicate at all whether that renvoi has the consequence of setting aside the national rules relating to the duty to state reasons and of replacing them with the second paragraph of Article 296 TFEU and Article 41(2)(c) of the Charter, which are addressed, indeed, according to their wording, not to the Member States but solely to the EU institutions and bodies, or indeed with other rules of EU law relating to the duty to state reasons, even when it is a purely internal situation at issue, in order to treat purely internal situations and those governed by EU law in the same manner.
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