31That being said, it should be borne in mind that any provisions adopted by the institutions, whatever their form, which are intended to have binding legal effects are regarded as ‘challengeable acts’ for the purposes of Article 263 TFEU (see, to that effect, judgments of 31 March 1971, Commission v Council, ‘AETR’, 22/70, EU:C:1971:32, paragraphs 39 and 42, and of 25 October 2017, Romania v Commission, C‑599/15 P, EU:C:2017:801, paragraph 47 and the case-law cited).
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