39The Court of First Instance declared the plea admissible. In coming to that conclusion it found, in paragraph 77 of the judgment under appeal, that the force of res judicata attaching to a judgment can constitute a bar of the admissibility of an action if the previous action which gave rise to the judgment in question was between the same parties, had the same subject-matter and was founded on the same grounds. It then observed, in paragraphs 79 and 80 of the judgment under appeal, that the Diputación's action, brought against a different act to that which gave rise to the BAI v Commission judgment, did not have the same subject-matter as the action brought in that case and was not between the same parties.
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