126Similarly, the applicant’s argument that it is clear from the contested regulation that its observations were not taken into account also cannot be accepted. In that regard, it should be noted that, as the applicant implicitly admits in its reply, that argument does not seek to allege a lack of reasoning in the contested regulation, but rather to show that the Commission was not in a position to consider or take into account its observations. However, according to the case-law, that alleged failure to take into account the applicant’s observations does not constitute a breach of its rights of defence or its right to be heard. Although for those rights to be observed, the EU institutions must enable the applicants to make their views known effectively, those institutions cannot be required to accept them. In order for the applicant’s submission of views to be effective, it is necessary only that they have been submitted in good time so that the EU institutions may take cognisance of them and assess, with all the requisite attention, their relevance for the content of the measure being adopted (see the judgment of 12 December 2014 in Crown Equipment (Suzhou) and Crown Gabelstapler v Council, T‑643/11, ECR (Extracts), EU:T:2014:1076, paragraph 43 and the case-law cited). In any event, it must be pointed out, as the Council observes, that the Council is not required to respond, in a regulation fixing definitive anti-dumping duties, to all of the arguments advanced by the interested parties during the investigation procedure and that that failure to respond does not automatically establish a failure to consider those arguments. Moreover, the Court has held that it cannot be required that the statement of reasons for a definitive anti-dumping regulation specify the often very numerous and complex matters of fact and law to which the regulation relates or that the institutions adopt a position on all the arguments relied on by the parties concerned. On the contrary, it is sufficient for the institution which adopted the measure to set out the facts and the legal considerations having decisive importance in the scheme of the contested regulation (judgments of 13 September 2010 in Whirlpool Europe v Council, T‑314/06, ECR, EU:T:2010:390, paragraph 114, and of 20 May 2015 in Yuanping Changyuan Chemicals v Council, T‑310/12, EU:T:2015:295, paragraph 172).
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