153According to settled case-law, in order to determine whether acts or decisions are ‘intended to produce legal effects vis-à-vis third parties’ within the meaning of Article 263 TFEU, it is necessary to look to the substance of those acts rather than their form and to examine whether they produce binding legal effects such as to affect the interests of a third party by bringing about a distinct change in his or her legal position (see, to that effect, orders of 21 June 2007, Finland v Commission, C‑163/06 P, EU:C:2007:371, paragraph 40 and the case-law cited, and of 2 September 2009, E.ON Ruhrgas and E.ON Földgáz Trade v Commission, T‑57/07, not published, EU:T:2009:297, paragraph 30 and the case-law cited). That does not apply to internal measures that do not produce any binding legal effect outside of the EU institution, body, office or agency which adopted them (see, to that effect, judgment of 17 July 1959, Phoenix-Rheinrohr v High Authority, 20/58, EU:C:1959:14, p. 181). In the case of acts or decisions adopted by a procedure involving several stages, in particular where they are the culmination of an internal procedure, neither does that apply to acts or decisions that are purely preparatory, in so far as they do not definitively establish the position of the EU institution, body, office or agency on any aspect of that procedure (see, to that effect, judgment of 7 March 2002, Satellimages TV5 v Commission, T‑95/99, EU:T:2002:62, paragraphs 32 to 41). Lastly, nor does that apply to acts or decisions that are purely implementing measures (see, to that effect, judgment of 25 February 1988, Les Verts v Parliament, 190/84, EU:C:1988:94, paragraphs 7 and 8; see also, to that effect, Opinion of Advocate General Ruiz-Jarabo Colomer in Ismeri Europa v Court of Auditors, C‑315/99 P, EU:C:2001:243, paragraph 47).
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