Joined Cases C-439/20 P and C-441/20 P: Judgment of the Court (Fourth Chamber) of 16 March 2023 — European Commission v Jiangsu Seraphim Solar System Co. Ltd, Council of the European Union (C-439/20 P), and Council of the European Union v Jiangsu Seraphim Solar System Co. Ltd, European Commission (C-441/20 P) (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)