Judgment_paragraph 40 · ABLV Bank AS and Others v European Central Bank (C-551/19 P, C-552/19 P)

40In order to determine whether the acts at issue constitute preparatory measures, as the General Court held in the orders under appeal, or whether they are, as the appellants maintain, acts which are open to challenge, for the purposes of Article 263 TFEU, it is necessary to look to the actual substance of those acts (see, to that effect, judgment of 18 November 2010, NDSHT v Commission, C‑322/09 P, EU:C:2010:701, paragraph 46 and the case-law cited) and to the intention of those who drafted them, in this case, the ECB (see, to that effect, judgments of 17 July 2008, Athinaïki Techniki v Commission, C‑521/06 P, EU:C:2008:422, paragraph 42, and of 26 January 2010, Internationaler Hilfsfonds v Commission, C‑362/08 P, EU:C:2010:40, paragraph 52).