51As regards, in the first place, the Commission’s arguments referred to in paragraph 45 above based on its claim that the decisions at issue do not have binding legal effects, it is settled case-law that any provision or measure adopted by EU institutions, bodies, offices and agencies, whatever form they might take, the legal effects of which are binding on, and capable of affecting the interests of, a natural or legal person by bringing about a distinct change in their legal position may be the subject of an action for annulment (judgments of 11 November 1981, IBM v Commission, 60/81, EU:C:1981:264, paragraph 9; of 12 September 2006, Reynolds Tobacco and Others v Commission, C‑131/03 P, EU:C:2006:541, paragraph 54; and of 13 October 2011, Deutsche Post and Germany v Commission, C‑463/10 P and C‑475/10 P, EU:C:2011:656, paragraph 37).
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