541The obligation described in paragraphs 538 to 540 above derives from the obligation to respect the rights of the defence, which is subject to a general principle that, in any procedure in which sanctions, especially fines or penalty payments, may be imposed, the undertakings and associations of undertakings concerned must be afforded the opportunity, from the stage of the administrative procedure, to make known their views on the truth and relevance of the facts, objections and circumstances alleged against them (see, to that effect, judgment of 20 March 2002, LR AF 1998 v Commission, T‑23/99, EU:T:2002:75, paragraph 189 and the case-law cited).