47 Moreover, the fact that the statement of reasons given in column 3 of the table set out in the Annex to Implementing Regulation 2016/1760 makes no mention of that note cannot, of itself, render that implementing regulation invalid. According to settled case-law of the Court, although the statement of reasons required by the second paragraph of Article 296 TFEU must be appropriate to the measure at issue and must disclose clearly and unequivocally the reasoning followed by the institution which adopted that measure in such a way as to enable the persons concerned to ascertain the reasons for it and to enable the competent court to review its legality, it is not required to go into all the relevant facts and points of law (judgment of 4 June 2020, Hungary v Commission, C‑456/18 P, EU:C:2020:421, paragraph 57 and the case-law cited).

53 In that regard, the Court of Justice points out that, in reviewing the legality of acts under Article 263 TFEU, the Court of Justice and the General Court have jurisdiction in actions brought on grounds of lack of competence, infringement of an essential procedural requirement, infringement of the Treaty or of any rule of law relating to its application, or misuse of powers. Article 264 TFEU provides that if the action is well founded, the act concerned must be declared void. The Court of Justice and the General Court cannot, therefore, under any circumstances, substitute their own reasoning for that of the author of the contested act (judgments of 27 January 2000, DIR International Film and Others v Commission, C‑164/98 P, EU:C:2000:48, paragraph 38, and of 4 June 2020, Hungary v Commission, C‑456/18 P, EU:C:2020:421, paragraph 70 and the case-law cited).

70 In that regard, the Court of Justice points out that, in reviewing the legality of acts under Article 263 TFEU, the Court of Justice and the General Court have jurisdiction in actions brought on grounds of lack of competence, infringement of an essential procedural requirement, infringement of the Treaty or of any rule of law relating to its application, or misuse of powers. Article 264 TFEU provides that if the action is well founded, the act concerned must be declared void. The Court of Justice and the General Court cannot, therefore, under any circumstances, substitute their own reasoning for that of the author of the contested act (judgments of27 January 2000, DIR International Film and Others v Commission, C‑164/98 P, EU:C:2000:48, paragraph 38, and of 4 June 2020, Hungary v Commission, C‑456/18 P, EU:C:2020:421, paragraph 70 and the case-law cited).

52 In that regard, the Court of Justice points out that, in reviewing the legality of acts under Article 263 TFEU, the Court of Justice and the General Court have jurisdiction in actions brought on grounds of lack of competence, infringement of an essential procedural requirement, infringement of the Treaty or of any rule of law relating to its application, or misuse of powers. Article 264 TFEU provides that if the action is well founded, the act concerned must be declared void. The Court of Justice and the General Court cannot, therefore, under any circumstances, substitute their own reasoning for that of the author of the contested act (judgments of 27 January 2000, DIR International Film and Others v Commission, C‑164/98 P, EU:C:2000:48, paragraph 38, and of 4 June 2020, Hungary v Commission, C‑456/18 P, EU:C:2020:421, paragraph 70 and the case-law cited).

70 In that regard, the Court of Justice points out that, in reviewing the legality of acts under Article 263 TFEU, the Court of Justice and the General Court have jurisdiction in actions brought on grounds of lack of competence, infringement of an essential procedural requirement, infringement of the Treaty or of any rule of law relating to its application, or misuse of powers. Article 264 TFEU provides that if the action is well founded, the act concerned must be declared void. The Court of Justice and the General Court cannot, therefore, under any circumstances, substitute their own reasoning for that of the author of the contested act (judgments of 27 January 2000, DIR International Film and Others v Commission, C‑164/98 P, EU:C:2000:48, paragraph 38, and of 4 June 2020, Hungary v Commission, C‑456/18 P, EU:C:2020:421, paragraph 70 and the case-law cited).

51 Furthermore, under Article 13(1) of Regulation 2015/1589, the Commission has the option, after giving the Member State concerned the opportunity to submit its comments, to require it to suspend the payment of any unlawful aid until it takes a final decision on its compatibility with the internal market. Such an injunction is distinct from the decision to initiate the formal investigation procedure and can moreover be adopted at the same time as that decision or after it (see, to that effect, judgments of 9 October 2001, Italy v Commission, C‑400/99, EU:C:2001:528, paragraph 47, and of 4 June 2020, Hungary v Commission, C‑456/18 P, EU:C:2020:421, paragraph 35).

53 In that regard, the Court of Justice points out that, in reviewing the legality of acts under Article 263 TFEU, the Court of Justice and the General Court have jurisdiction in actions brought on grounds of lack of competence, infringement of an essential procedural requirement, infringement of the Treaty or of any rule of law relating to its application, or misuse of powers. Article 264 TFEU provides that if the action is well founded, the act concerned must be declared void. The Court of Justice and the General Court cannot, therefore, under any circumstances, substitute their own reasoning for that of the author of the contested act (judgments of 27 January 2000, DIR International Film and Others v Commission, C‑164/98 P, EU:C:2000:48, paragraph 38, and of 4 June 2020, Hungary v Commission, C‑456/18 P, EU:C:2020:421, paragraph 70 and the case-law cited).

23 Those provisions therefore do not prevent an intervener from using arguments other than those used by the party which he or she supports, provided that the intervener seeks to support solely the form of order sought by that party or seeks the rejection of the form of order sought by the opposing party (judgments of 23 February 1961, De Gezamenlijke Steenkolenmijnen in Limburg v High Authority, 30/59, EU:C:1961:2, pp. 17 and 18, and of 19 November 1998, United Kingdom v Council, C‑150/94, EU:C:1998:547, paragraph 36).

31 Where the Member State concerned does not suspend the implementation of the measure at issue in order to comply with the duty under the last sentence of Article 108(3) TFEU and Article 3 of Regulation No 659/1999 not to put new aid or the alteration of existing aid into effect before authorisation is obtained from the Commission or, as the case may be, from the Council, the Commission has the power under Article 11(1) of that regulation, having given the Member State the opportunity to submit its comments, to adopt a decision requiring it to suspend such implementation until the final decision as to the compatibility of the aid (judgment of 9 October 2001, Italy v Commission, C‑400/99, EU:C:2001:528, paragraph 46).

33 In every situation, initiation of the formal investigation procedure in respect of a measure which the Commission presumes to be new aid obliges the Member State concerned to suspend implementation of the measure (see, to that effect, judgments of 30 June 1992, Spain v Commission, C‑312/90, EU:C:1992:282, paragraph 17; of 9 October 2001, Italy v Commission, C‑400/99, EU:C:2001:528, paragraph 59; of 10 May 2005, Italy v Commission, C‑400/99, EU:C:2005:275, paragraph 39; and of 9 June 2011, Diputación Foral de Vizcaya and Others v Commission, C‑465/09 P to C‑470/09 P, not published, EU:C:2011:372, paragraph 92).

34 However, initiation of the formal investigation procedure in respect of a measure that has not been notified does not entail the same consequences for the Member State concerned as the adoption of a suspension injunction pursuant to Article 11(1) of Regulation No 659/1999. It is true that it is required in both situations to suspend implementation of the measure at issue. Nevertheless, only non-compliance with a suspension injunction enables the Commission, pursuant to Article 12 of Regulation No 659/1999, to bring an action for a declaration of failure to fulfil obligations directly before the Court (see, to that effect, judgment of 9 October 2001, Italy v Commission, C‑400/99, EU:C:2001:528, paragraph 60).

35 The Court has held that the suspension injunction may be adopted at the same time as the decision to initiate the formal investigation procedure or may be subsequent thereto (judgment of 9 October 2001, Italy v Commission, C‑400/99, EU:C:2001:528, paragraph 47). A suspension injunction may in particular be adopted after the initiation of the formal investigation procedure where the Member State concerned did not, when that procedure was initiated, suspend implementation of the measure under investigation.

40 It is apparent from the very wording of that provision that the Commission has a power and not an obligation to adopt a decision imposing a suspension injunction (see, to that effect, judgment of 9 October 2001, Italy v Commission, C‑400/99, EU:C:2001:528, paragraph 46). Consequently, as it is not in a situation where its powers are circumscribed, it has a discretion in deciding whether to adopt such a measure. Where the Commission has a discretion, it must, when exercising it, observe the general principles of EU law (see, to that effect, judgment of 18 July 2013, Schindler Holding and Others v Commission, C‑501/11 P, EU:C:2013:522, paragraph 59).

33 In every situation, initiation of the formal investigation procedure in respect of a measure which the Commission presumes to be new aid obliges the Member State concerned to suspend implementation of the measure (see, to that effect, judgments of 30 June 1992, Spain v Commission, C‑312/90, EU:C:1992:282, paragraph 17; of 9 October 2001, Italy v Commission, C‑400/99, EU:C:2001:528, paragraph 59; of 10 May 2005, Italy v Commission, C‑400/99, EU:C:2005:275, paragraph 39; and of 9 June 2011, Diputación Foral de Vizcaya and Others v Commission, C‑465/09 P to C‑470/09 P, not published, EU:C:2011:372, paragraph 92).

33 In every situation, initiation of the formal investigation procedure in respect of a measure which the Commission presumes to be new aid obliges the Member State concerned to suspend implementation of the measure (see, to that effect, judgments of 30 June 1992, Spain v Commission, C‑312/90, EU:C:1992:282, paragraph 17; of 9 October 2001, Italy v Commission, C‑400/99, EU:C:2001:528, paragraph 59; of 10 May 2005, Italy v Commission, C‑400/99, EU:C:2005:275, paragraph 39; and of 9 June 2011, Diputación Foral de Vizcaya and Others v Commission, C‑465/09 P to C‑470/09 P, not published, EU:C:2011:372, paragraph 92).

33 In every situation, initiation of the formal investigation procedure in respect of a measure which the Commission presumes to be new aid obliges the Member State concerned to suspend implementation of the measure (see, to that effect, judgments of 30 June 1992, Spain v Commission, C‑312/90, EU:C:1992:282, paragraph 17; of 9 October 2001, Italy v Commission, C‑400/99, EU:C:2001:528, paragraph 59; of 10 May 2005, Italy v Commission, C‑400/99, EU:C:2005:275, paragraph 39; and of 9 June 2011, Diputación Foral de Vizcaya and Others v Commission, C‑465/09 P to C‑470/09 P, not published, EU:C:2011:372, paragraph 92).

40 It is apparent from the very wording of that provision that the Commission has a power and not an obligation to adopt a decision imposing a suspension injunction (see, to that effect, judgment of 9 October 2001, Italy v Commission, C‑400/99, EU:C:2001:528, paragraph 46). Consequently, as it is not in a situation where its powers are circumscribed, it has a discretion in deciding whether to adopt such a measure. Where the Commission has a discretion, it must, when exercising it, observe the general principles of EU law (see, to that effect, judgment of 18 July 2013, Schindler Holding and Others v Commission, C‑501/11 P, EU:C:2013:522, paragraph 59).

57 According to settled case-law, the statement of reasons required under Article 296 TFEU for measures adopted by EU institutions must be appropriate to the measure at issue and must disclose clearly and unequivocally the reasoning followed by the institution which adopted that measure in such a way as to enable the persons concerned to ascertain the reasons for it and to enable the competent court to review its legality. The requirements to be satisfied by the statement of reasons depend on all 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, may have in obtaining explanations. It is not necessary for the reasoning to go into all the relevant facts and points of law, since the question whether the statement of reasons meets the requirements of Article 296 TFEU must be assessed with regard not only to its wording but also to its context and to all the legal rules governing the matter in question (judgment of 10 March 2016, HeidelbergCement v Commission, C‑247/14 P, EU:C:2016:149, paragraph 16 and the case-law cited).

70 In reviewing the legality of acts under Article 263 TFEU, the Court of Justice and the General Court have jurisdiction in actions brought on grounds of lack of competence, infringement of an essential procedural requirement, infringement of the Treaty or of any rule of law relating to its application, or misuse of powers. Article 264 TFEU provides that, if the action is well founded, the act concerned must be declared void. The Court of Justice and the General Court cannot therefore, under any circumstances, substitute their own reasoning for that of the author of the contested act (judgment of 28 February 2013, Portugal v Commission, C‑246/11 P, not published, EU:C:2013:118, paragraph 85 and the case-law cited).