103In the third and last place, it is settled case-law that, in the case of acts drawn up in several procedural stages, only the measure definitively laying down the position of the competent EU institution, body, office or agency at the end of the procedure, to the exclusion of intermediate measures whose aim is to prepare that final measure, in particular by expressing a provisional opinion, is capable of forming the subject matter of an action for annulment (judgments of 11 November 1981, IBM v Commission, 60/81, EU:C:1981:264, paragraphs 10 and 20; and of 3 June 2021, Hungary v Parliament, C‑650/18, EU:C:2021:426, paragraphs 43 and 44).
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