23Hence, the first step is to determine whether an institution, body, office or entity is competent to act and, if so, on the basis of which specific provision of EU law. Only then does one establish the precise substantive and procedural rules that govern that institution’s action. However, if there is no valid legal base in force at the moment when an EU institution, body, office or entity seeks to take a particular decision, it is not possible to rely on the principles governing the succession of legal rules to apply substantive provisions that had previously governed past acts (Opinion of Advocate General Sharpston in Commission v McBride and Others, C‑361/14 P, EU:C:2016:25, point 86; see also, to that effect, judgment of 25 October 2007, SP and Others v Commission, T‑27/03, T‑46/03, T‑58/03, T‑79/03, T‑80/03, T‑97/03 and T‑98/03, EU:T:2007:317, paragraph 117).
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