52As regards the claim that the Commission based its assessment in the contested decision solely on the subjective intention of the parties, it must be recalled that, in order to assess whether an agreement involves a restriction ‘by object’, regard must be had to the content of its provisions, its objectives and the economic and legal context of which it forms a part. It also follows from the case-law that, although the parties’ intention is not a necessary factor in determining whether an agreement is restrictive, there is nothing prohibiting the competition authorities, the national courts or the Courts of the European Union from taking that factor into account (see judgment of 2 April 2020, Budapest Bank and Others, C‑228/18, EU:C:2020:265, paragraph 53 and the case-law cited). The question whether the Commission relied solely on subjective factors in its assessment will be examined in the context of the second part of the present plea.
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