European Commission v Ireland and Apple Sales International (C-465/20 P)

Judgment of 10 Sept 2024

law://eu/cjeu/2020/c-465-20/para_390@2026-11-14

390The reasoning of a decision consists in a formal statement of the grounds on which that decision is based. If those grounds are vitiated by errors, those errors will affect the substantive legality of the decision, but not the statement of reasons in it, which may be adequate even though it sets out reasons which are incorrect. It follows that objections and arguments intended to establish that a measure is not well founded are irrelevant in the context of a ground of appeal alleging an inadequate statement of reasons or a lack of such a statement (judgment of 18 June 2015, Ipatau v Council, C‑535/14 P, EU:C:2015:407, paragraph 37 and the case-law cited).

European Commission v Ireland and Apple Sales International (C-465/20 P)

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