The EU Court of Justice holds that a statement of objections could not normally be challenged because it was simply a preliminary step in the formal procedure (IBM)
JUDGMENT OF THE COURT 11 NOVEMBER 1981
International Business Machines Corporation ν Commission of the European Communities
Case 60/81*
1. In order to ascertain whether measures are acts within the meaning of Article 173 it is necessary to look to their substance, as the form in which (...)