35As to the substance of the first ground of appeal, the parts of which must be examined together, it must be recalled, as a preliminary point, that it follows from settled case-law as regards the admissibility of an action for annulment that, in order to determine whether an act may be subject to such an appeal, importance must be given to the substance of that act, the form in which an act or decision is adopted being in principle irrelevant to the right to challenge such acts (see to that effect, in particular, judgments of 22 June 2000, Netherlands v Commission, C‑147/96, EU:C:2000:335, paragraph 27, and of 17 July 2008, Athinaïki Techniki v Commission, C‑521/06 P, EU:C:2008:422, paragraph 43).
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