Judgment_paragraph 86 · Syrian Lebanese Commercial Bank SAL v Council of the European Union (T-174/12, T-80/13)

86It must be pointed out in this regard that the duty to state adequate reasons in a measure is an essential procedural requirement which must be distinguished from the question whether the reasoning is well founded, which is concerned with the substantive legality of the measure at issue. The reasoning of a measure consists in a formal statement of the grounds on which that measure is based. If those grounds are vitiated by errors, the latter will vitiate the substantive legality of the decision, but not the statement of reasons in it, which may be adequate even though it sets out reasons which are incorrect (see, to that effect, Case C-413/06 P Bertelsmann and Sony Corporation of America v Impala [2008] ECR I-4951, paragraph 181, and Council v Bamba, cited in paragraph 75 above, paragraph 60).