24On this point, it must be recalled that it follows from Article 38(1)(c) of the Rules of Procedure and the related case-law of the Court that an application must state clearly and precisely the subject-matter of the proceedings and a summary of the pleas in law on which the application is based, so as to enable the defendant to prepare a defence and the Court to rule on the application. It follows that the essential points of law and of fact on which an action is based must be indicated coherently and intelligibly in the application itself and that the heads of claim must be set out unambiguously so that the Court does not rule ultra petita or indeed fail to rule on a complaint (see, inter alia, judgment of 12 February 2009 in Case C-475/07Commission v Poland, paragraph 43, and judgment of 24 March 2011 in Case C-375/10Commission v Spain, paragraph 10).