constituted by members of the European Commission, European Central Bank and International Monetary Fund that negotiated the financial bailout conditions in Portugal)’ (Dicionário de Português|Inglês, Porto Editora, 2003-2016, available at www.infopedia.pt/dicionarios/portugues-ingles/entroikado). XLVII ECJ, Case 161/06, Skoma-Lux, ECLI:EU:C:2007:773, at 33. Article 297 TFEU requires publication as a condition for the taking of effects by legislative or non-legislative EU legal acts, with the exception of directives and decisions that do not specify to whom they are addressed, which take effects with the notification to those to whom they are addressed. XLVIII This is the expression used in the Portuguese translation made by the Portuguese government that also makes the caveat that in ‘case of divergence between the English and Portuguese version, the English version prevails’. The translations of the original and updated MoUs are available at http://www.portugal.gov.pt/pt/osministerios/primeiro-ministro/secretarios-de-estado/secretario-de-estado-adjunto-do-primeiroministro/documentos-oficiais/memorandos.aspx. XLIX The fact that the Portuguese government and the Bank of Portugal used the English language in the letter of intent that included the MoU sent to the Commission on 13 May 2011 is irrelevant. Regarding requests for EFSM and EFSF financial support, the only version of the MoU that matters is the one signed on 17 May 2011. L ECJ, Cases C-584/10 P, C-593-10 P and C-595/10 P, Kadi, EU:C:2013:518. LI ECJ, Cases C-584/10 P, C-593-10 P and C-595/10 P, Kadi, EU:C:2013:518, at 66; ECJ, Case C-584/10 P, Inuit, P, EU:C:2013:625, at 91; ECJ, Case C-274/12 P, Telefónica, EU:C:2013:852, at 56; ECJ, Case C-362/14, Schrems, EU:C:2015:650, at 60. LII ECJ, Cases C-188/10 and C-189/10, Melki and Abdeli, EU:C:2010:363, at 54; ECJ, Case C-533/10, CIVAD, EU:C:2012:347, at 40. LIII ECJ, Case 314-85, Foto-frost, EU:C:1987:453, at 20; ECJ, Case C-344/04, IATA, EU:C:2006:10, at 27. LIV CFI, Case T-219/95, Marie-Thérèse Danielsson, ECLI:EU:T:1995:219, at 77. LV ECJ, Case C-30/93, AC-ATEL, ECLI:EU:C:1994:224, at 16; ECJ, Case C-235/95, Dumont e Froment, ECLI:EU:C:1998:365, at 25; ECJ, Case C-107/98, Teckal, ECLI:EU:C:1999:344, at 29. LVI ECJ, Case 6/64, Costa, ECLI:EU:C:1964:66, pp. 592 and 593. LVII Legal complexity is mentioned by Kilpatrick (2015: 333-342), as one of the key rule of law challenges presented by the EU bailouts in debtor States. LVIII IMF Guidelines on Conditionality, de 25 de setembro de 2002, n.º 9 (Erik Denters 2006: 197). LIX A clear example was the attempt to lower the TSU (Taxa Social Única) – the business contribution to social security – in the summer of 2012. The idea was discussed during the negotiation of the adjustment program. On 12 May 2011, the Portuguese Finance Minister confirmed to a Portuguese newspaper (Público) that it had sent a letter to the IMF in which it is declared the commitment of the Portuguese Government to reduce the TSU (http://www.publico.pt/economia/noticia/financas-garantem-que-ideia-de-reduzir-a-tsu-nunca-foiomitida_1493848). In the MoU sent to the IMF on 17 May it is stated that ‘A critical goal of our program is to boost competitiveness. This will involve a major reduction in employer’s social security contributions. This measure will be fully calibrated by the time of the first review (end-July 2011, structural benchmark)’ (at 39). The issue remained dormant until 8 September 2012 when the Prime-Minister announced its intention to increase the contribution of workers to the Social Security to 18% (an increase of 7%). A few days later, when the social opposition to the announcement created a wave of massive demonstrations and many questioned whether the measure was part of the Troika conditionality, the IMF, though its chief of mission in Portugal, came public to declare that the changes introduced to the TSU were not included in the conditionality of the Fund´s financial assistance: ‘There were several budgetary measures that were discussed to be included in the State Budget Act for 2013. The TSU was one of them. But no, it was not a condition for anything else. This was an opinion that was put on the table. We thought it was reasonable and support it’ (see http://www.publico.pt/economia/noticia/chefe-de-missao-do-fmi-simplesmentereduzir-os-salarios-nao-vai-resultar-1562825). LX In the Report by the European Institutions on the role and operations of the Troika (ECB, Commission and IMF) with regard to the euro area programme countries [(2013/2277(INI)], available at http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//TEXT+REPORT+A7-20140149+0+DOC+XML+V0//PT], the Committee on Economic and Monetary Affairs of the European Parliament regretted ‘that the (bailout Eurozone countries) programs are not bound by the Charter of Fundamental Rights of the European Union, the European Convention of Human Rights and the European Social Charter, due to the fact that they are not based on Union primary law’. In their contributions to the European Parliament Report, both the ECB and the Commission rejected the idea that the MoU created any kind of legal obligations by declaring that ‘the Except where otherwise noted content on this site is licensed under a Creative Commons 2.5 Italy License E -129