37Furthermore, the Commission does not deny that, in Case T-102/00 Vlaams Fonds voor de Sociale Integratie van Personen met een Handicap v Commission (‘Vlaams Fonds’) [2003] ECR II-2433, the Court held that the Commission decision reducing or cancelling financial assistance granted by the ESF was capable of being of direct and individual concern to the beneficiaries of such assistance. The Commission notes, however, that that assertion was made indirectly, in that the Court had not been called on to rule on the issue of whether or not the applicant was directly concerned by the contested decision in that case. Likewise, its attention had not been drawn to the precedent established in Coillte Teoranta. The Commission adds that the case-law cited by the Court in Vlaams Fonds referred to a different programming period in which the rules governing the structural funds were not yet based on a system of decentralised management. In the circumstances, the precedent established by Coillte Teoranta is more relevant than Vlaams Fonds, with regard to the relations between the final beneficiaries and the Commission in the transactions at present managed in a decentralised manner by the Member States.
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