International Business Machines Corporation v. Commission (1981) Case 60/81 is an EU law case, concerning judicial review in the European Union.

The Commission initiated an investigation into IBM for engaging in anti-competitive practices such as offering bundles of hardware and software and refusing to provide software to customers unless hardware produced by IBM was used with it.

The Commission sent a letter to IBM informing it about the imminent proceedings for abusing its dominant position, under EU competition law, inviting it to put a case. IBM sought to challenge the letter in judicial review proceedings, and the question was whether the letter was a reviewable act.

The Court of Justice held this letter was not a reviewable act, just a preliminary decision, and that IBM could only legally challenge the investigation after the Commission made its final decision. IBM was also ordered to cover the legal costs of the case.

• European Union law