Case T-518/23: Judgment of the General Court of 10 December 2025 – Middle East Bank, Munich Branch v Commission (Commercial policy – Protection against the effects of the extraterritorial application of legislation adopted by a third country – Restrictive measures taken by the United States against Iran – Secondary sanctions preventing natural or legal persons of the European Union from having commercial relationships with undertakings targeted by those measures – Prohibition on complying with such legislation – Second paragraph of Article 5 of Regulation (EC) No 2271/96 – Commission decision authorising a legal person of the European Union to comply with that legislation – Notification of the decision to the undertaking targeted by the restrictive measures of the third country – Retroactive effect – Account taken of that undertaking’s activities excluded from the scope of those measures)