27Moreover, it should be noted that the obligation to give reasons for decisions 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. The reasoning of a decision consists in a formal statement of the grounds on which that decision is based. If those grounds contain errors, those errors will affect the substantive legality of the decision, but not the statement of reasons in it, which may be adequate even though it sets out reasons which are incorrect (see judgment of 25 April 2013, Wristwatch case, T‑80/10, not published, EU:T:2013:214, paragraph 38 and the case-law cited).
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