35That finding is not affected by the applicant’s arguments in the reply, in which, whilst acknowledging that under the current case-law of the EU Courts its second head of claim is not admissible, it nonetheless contends that the consequence of this is that the effective exercise of its right to an internal review and to effective judicial protection is likely to be delayed in an unacceptable manner, and ultimately be made impossible. According to the applicant, it is therefore appropriate, in the interests of the effective application of Regulation No 1367/2006 and in order to protect its rights, that examination of the merits of its complaints against Implementing Regulation 2016/1056 should be the subject of the present proceedings before the Court. That argument must be rejected. By giving the party making the request the right to institute proceedings before the Court of Justice of the European Union, Article 12 of Regulation No 1367/2006 relates only to the decision which the Commission adopted in response to the request for internal review. Contrary to what the applicant maintains, the judgment of 15 December 2016, TestBioTech and Others v Commission (T‑177/13, not published, EU:T:2016:736), relied on by the applicant in that regard, confirms that, although it is inherent in a request for internal review of an administrative act that the party requesting the review is challenging the lawfulness or merits of the measure, that does not mean that the party making the request is entitled, in the course of its action for annulment of the refusal to conduct a review, to put forward arguments directly challenging the lawfulness or merits of the measure (judgment of 15 December 2016, TestBioTech and Others v Commission, T‑177/13, not published, EU:T:2016:736, paragraph 56).
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