132As is stated in paragraph 88 of the present judgment, the Council has a broad discretion when it determines the purpose of restrictive measures, particularly where such measures prescribe, in accordance with Article 215(1) TFEU, the interruption or reduction, in whole or in part, of economic and financial relations with one or more third countries. In that regard, the Court concurs with the United Kingdom Government and holds that, with respect to the restrictive measures at issue in the main proceedings which target the oil sector, it is open to the Council, inter alia, to impose, if the Council deems it appropriate, restrictions which target undertakings active in specific sectors of the Russian economy in which products, technologies or services imported from the European Union are particularly significant. The choice of targeting undertakings or sectors that are reliant on cutting‑edge technology or expertise mainly available within the European Union is consistent with the objective of ensuring the effectiveness of the restrictive measures at issue in the main proceedings and ensuring that the effect of those measures is not offset by the importation, into Russia, of substitute products, technologies or services from third countries.
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