28It should be observed at the outset that, according to settled case-law, the obligation to state reasons is an essential procedural requirement, as distinct from the question whether the reasons given are correct, which goes to the substantive legality of the contested measure (judgments of 22 March 2001, France v Commission, C‑17/99, EU:C:2001:178, paragraph 35, and 26 October 2011, Dufour v ECB, T‑436/09, EU:T:2011:634, paragraph 52).