44Second, as regards the alleged breach of the principle of equal treatment resulting from the difference in the rules governing the adoption of restrictive measures, namely, that a person is designated by a provision based on Article 215(2) TFEU or by the adoption of an implementing regulation, based on Article 291(2) TFEU, it should be noted that, given its significant negative impact on the freedoms and fundamental rights of the person or of the entity concerned (see, to that effect, judgments in Kadi and Al Barakaat International Foundation v Council and Commission, C‑402/05 P and C‑415/05 P, EU:C:2008:461, paragraph 358, and Commission and Others v Kadi, C‑584/10 P, C‑593/10 P and C‑595/10 P, EU:C:2013:518, paragraph 132), any inclusion in a list of persons or entities subject to restrictive measures, whether based on Article 215 TFEU or on Article 291(2) TFEU, allows that person or entity access to the Courts of the European Union, in that it is similar, in that respect, to an individual decision, in accordance with the fourth paragraph of Article 263 TFEU (see, to that effect, judgment in Gbagbo and Others v Council, C‑478/11 P to C‑482/11 P, EU:C:2013:258, paragraph 57), for the purposes of, inter alia, verifying whether that individual decision complies with the general listing criteria laid down in the basic act.
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