69In the first place, although the Hungarian Government submits that the recitals of an EU act are not binding, it must be pointed out that the operative part of an act is indissociably linked to the statement of reasons for it, with the result that, when it has to be interpreted, account must be taken of the reasons which led to its adoption (judgments of 27 June 2000, Commission v Portugal, C‑404/97, EU:C:2000:345, paragraph 41, and of 4 December 2019, Consorzio Tutela Aceto Balsamico di Modena, C‑432/18, EU:C:2019:1045, paragraph 29).
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