33However, in the present case, the statement of reasons given in the decision rejecting the complaint differs from the statement of reasons given in the decision refusing assistance, with the result that the claim for annulment of the decision rejecting the complaint does not lack independent content, and it is therefore necessary for the Tribunal to give a ruling on the substance of that claim. In addition, the decision rejecting the complaint clarifies certain aspects of the statement of reasons for the decision refusing assistance. Consequently, in view of the evolving nature of the pre-litigation procedure, the statement of reasons for the decision on the complaint must also be taken into account in the review of legality of the decision refusing assistance, since that statement of reasons is deemed to cover the latter act also (see judgment in Mocová v Commission, F‑41/11, EU:F:2012:82, paragraph 21).
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