20It should also be recalled that, although the reasoned opinion must contain a coherent and detailed statement of the reasons which led the Commission to conclude that the State in question has failed to fulfil one of its obligations under the Treaty, the letter of formal notice cannot be subject to such strict requirements of precision, since it cannot, of necessity, contain anything more than an initial brief summary of the complaints. There is therefore nothing to prevent the Commission from setting out in detail in the reasoned opinion the complaints which it has already made more generally in the letter of formal notice (see, for example, Case 74/82 Commission v Ireland [1984] ECR 317, paragraph 20; Case 274/83 Commission v Italy [1985] ECR 1077, paragraph 21; Case C-358/01 Commission v Spain [2003] ECR I-13145, paragraph 29).
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