CELEX:62020CJ0439: Judgment of the Court (Fourth Chamber) of 16 March 2023.#European Commission and Council of the European Union v Jiangsu Seraphim Solar System Co. Ltd.#Appeal – Dumping – Imports of crystalline silicon photovoltaic modules and key components (i.e. cells) originating in or consigned from China – Implementing Regulation (EU) 2016/2146 withdrawing the acceptance of the undertaking for two exporting producers under Implementing Decision 2013/707/EU – Admissibility of the action at first instance – Fourth paragraph of Article 263 TFEU – Criterion of direct concern – Article 277 TFEU – Plea of illegality – Admissibility – Interest in bringing proceedings against the acts which served as the legal basis for the contested measure – Regulation (EU) 2016/1036 – Article 8(9) – Regulation (EU) 2016/1037 – Article 13(9) – Consequences of the withdrawal by the European Commission of acceptance of an undertaking – Implementing Regulation (EU) No 1238/2013 – Article 3 – Implementing Regulation (EU) No 1239/2013 – Article 2 – Loss of entitlement to exemption from duties – Implementing Regulation (EU) 2016/2146 – Article 2 – Invalidation of the undertaking invoices – Chargeability of duties on all the transactions concerned – Lack of retroactivity.#Joined Cases C-439/20 P and C-441/20 P.