53The express founding of the action on Article 263 TFEU, and the headings of the pleas submitted in support of the action, call for the Court to exercise its powers in respect of reviewing the legality of the contested decision. As regards the nature of that decision, it must be borne in mind that an act, such as the contested decision, whereby the Commission effects an out-of-court set-off between debts and claims arising from different legal relationships with the same person is a challengeable act for the purposes of Article 263 TFEU (see, to that effect, judgments of 10 July 2003 in Commission v CCRE, C‑87/01 P, ECR, EU:C:2003:400, paragraph 45; 8 October 2008 in Helkon Media v Commission, T‑122/06, EU:T:2008:418, paragraph 46; and 8 November 2011 in Walton v Commission, T‑37/08, ECR, EU:T:2011:640, paragraph 25). It is in the context of such an action for annulment that it is for the Court to examine the legality of a decision to off-set in the light of the effects of the failure actually to pay the contested sums to the applicant (see, to that effect, judgments in Helkon Media v Commission, EU:T:2008:418, paragraph 46, and Walton v Commission, EU:T:2011:640, paragraph 25).
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