25As regards the second plea of inadmissibility, it should be noted that, in accordance with settled case-law, the subject-matter of an action under Article 226 EC for failure to fulfil obligations is determined by the Commission’s reasoned opinion, so that the action must be based on the same grounds and pleas as that opinion (see Case C-33/04 Commission v Luxembourg [2005] ECR I-10629, paragraph 36 and case-law cited).
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