152Although case-law accepts a statement of reasons in the form of a reference to a report or an opinion, which itself states reasons and is communicated to the person concerned (see Lo Giudice v Commission, paragraphs 163 and 164, and Cerafogli v ECB, paragraph 108 and the case-law cited), it is necessary for such a report or opinion to actually be communicated to that person together with the act adversely affecting that person, and this was not done in the present case.
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