Case C-123/18 P: Judgment of the Court (Grand Chamber) of 10 September 2019 — HTTS Hanseatic Trade Trust & Shipping GmbH v Council of the European Union, European Commission (Appeal – Common foreign and security policy – Restrictive measures against the Islamic Republic of Iran – Compensation for the damage allegedly suffered by the appellant following its inclusion in the list of persons and entities subject to the freezing of funds and economic resources – Action for damages – Conditions which must be met in order for the European Union to incur non-contractual liability – Concept of ‘sufficiently serious breach of a rule of EU law’ – Assessment – Concept of ‘company owned or controlled’ – Obligation to state reasons)