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13.

A decision made pursuant to paragraphs 10 and 11 shall meet the following requirements: it shall be supported by reasons for the assessment or determination in question; it shall indicate how that assessment or determination complies with the requirement for proportionate application laid down in paragraph 10.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-28 · Text as adopted (Official Journal); later amendments are not incorporated in this text.