Any decision taken pursuant to Articles 25 and 27 shall state the exact grounds on which it is based. It shall be notified by the competent authority without delay to the responsible person, who shall at the same time be informed of the remedies available to F1that responsible person under the law F2... and of the time limits to which remedies are subject.

Except in the case where immediate action is necessary for reasons of serious risk to human health, the responsible person shall have the opportunity to put forward F3their viewpoint before any decision is taken.

Where applicable, the provisions mentioned in paragraphs 1 and 2 shall apply with regard to the distributor for any decisions taken pursuant to Articles 26 and 27.