13In that respect, it must be noted that, pursuant to the first paragraph of Article 263 TFEU, the Court is required to review the legality of acts of the Parliament which are intended to produce legal effects vis-à-vis third parties. Acts the legal effects of which are binding on, and capable of affecting the interests of, an applicant by bringing about a distinct change in his legal position are acts which may be the subject of an action for annulment (see, inter alia, judgment in IBM v Commission, 60/81, EU:C:1981:264).
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