60It is also important to point out that the question of the statement of reasons, which concerns an essential procedural requirement, is separate from that of the evidence of the alleged conduct, which concerns the substantive legality of the act in question and involves assessing the truth of the facts set out in that act and the characterisation of those facts as evidence justifying the use of restrictive measures against the person concerned (see, to that effect, Case C-66/02 Italy v Commission [2005] ECR I-10901, paragraph 26, and Case C-548/09 P Bank Melli Iran v Council [2011] ECR I-11381, paragraph 88).
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