Judgment_paragraph 32 · T & L Sugars Ltd and Sidul Açúcares, Unipessoal Lda v European Commission (C-456/13 P)

32As the Court has already held, whether a regulatory act entails implementing measures should be assessed by reference to the position of the person pleading the right to bring proceedings under the final limb of the fourth paragraph of Article 263 TFEU. It is therefore irrelevant whether the act in question entails implementing measures with regard to other persons (judgment in Telefónica v Commission, C‑274/12 P, EU:C:2013:852, paragraph 30, and Stichting Woonpunt and Others v Commission, C‑132/12 P, EU:C:2014:100, paragraph 50).