16 In respect of the question, referred to inter alia in paragraph 23 of IBM v Commission, whether, as regards preparatory acts, a judicial review at an early stage may be considered compatible with the system of remedies provided for by the Treaty in exceptional circumstances where the measures concerned lack even the appearance of legality, the Court observed in paragraph 88 of the judgment under appeal that the Community courts have never confirmed that it is possible, by way of exception, to carry out such review of preparatory acts or other acts which have no legal effects.
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