18According to the Court’s case-law, the obligation laid down in the second paragraph of Article 296 TFEU to state reasons is an essential procedural requirement that must be distinguished from the question whether the reasoning is well founded, which goes to the substantive legality of the measure at issue (see judgments in Elf Aquitaine v Commission, C‑521/09 P, EU:C:2011:620, paragraph 146 and the case-law cited, and Gascogne Sack Deutschland v Commission, C‑40/12 P, EU:C:2013:768, paragraph 46).
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