Case T-8/21: Judgment of the General Court of 12 July 2023 — IFIC Holding 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 the undertakings subject to 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 — Obligation to state reasons — Retroactive effect of the authorisation — Taking into account of the interests of the undertaking subject to the restrictive measures taken by the third country — Right to be heard)