110In that regard, it should be borne in mind that, according to the case-law, respect for the rights of the defence and, in particular, the right to be heard, with regard to restrictive measures, does not require that the European Union authorities, before first including a person or an entity on the list imposing restrictive measures, communicate the reasons for that listing to the person or entity concerned (see, to that effect, Kadi, point 103 above, paragraph 338).
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