European Commission v Ireland and others C-89/08 P, [2009] All ER (D) 230 (Dec)
It was established law that the statement of reasons required by Art 253 EC had to be appropriate to the measure at issue and had to disclose in a clear and unequivocal fashion the reasoning followed by the institution which adopted the measure in question in such a way as to enable the persons concerned to ascertain the reasons for the measure and to enable the competent community court to exercise its power of review.
The requirements to be satisfied by the statement of reasons would depend on the circumstances of each case, in particular the content of the measure in question, the nature of the reasons given and the interest which the addressees of the measure, or other parties to whom it is of direct and individual concern, might have in obtaining explanations. It would not be necessary for the reasoning to go into all the relevant facts and points of law, since the question whether the statement of reasons had met the requirements of Art 253 EC had to be assessed
