59As regards the appellant’s argument in that context that the measures taken by the national authorities for the purpose of collecting the anti-dumping duties in question –– such as, in the present case, the collection notices which were sent to the appellant by the Spanish tax authorities –– were adopted under the regulations imposing those anti-dumping duties and not under the regulation at issue, it should be recalled that the final limb of the fourth paragraph of Article 263 TFEU does not require, for a measure to be classified as an implementing measure of a regulatory act, that that act is the legal base of that measure. The same measure may be an implementing measure both of the act the provisions of which constitute its legal base and of a different act, such as, in the present case, the regulation at issue, where all or part of the legal effects of the latter act will be produced, vis-à-vis the applicant, only through the intermediary of that measure (judgment of 13 March 2018, Industrias Químicas del Vallés v Commission, C‑244/16 P, EU:C:2018:177, paragraph 72).
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