55Judicial review as to whether a provision of an act such as Annex 22-01 to Delegated Regulation 2015/2446 is well founded may relate to whether, irrespective of any error of law, the Commission committed a manifest error of assessment in implementing Article 60(2) of the Customs Code, in view of the specific situation concerned (see, to that effect, judgment of 20 May 2021, Renesola UK, C‑209/20, EU:C:2021:400, paragraph 39 and the case-law cited).
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