31Having regard to the purpose, referred to in paragraph 26 of the present judgment, of the requirement that the initial entry of a person or entity on the list at issue be based on a decision adopted by a competent authority, it must be held that, when the Council bases that listing on a decision by a third State, the guarantee that that decision has been taken in accordance with the rights of the defence and the right to effective judicial protection has decisive importance in the context of that listing and of subsequent fund-freezing decisions. The Council is, therefore, required to provide, in the statements of reasons relating to those decisions, the particulars from which it may be concluded that it has ascertained that those rights were respected.
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