13 judgesV. Skouris, K. Lenaerts, A. Tizzano, M. Ilešič, T. von Danwitz, J. Malenovský, U. Lõhmus, E. Levits, A. Ó Caoimh, J.-C. Bonichot, A. Arabadjiev, C. Toader, J.-J. Kasel
67As Article 260(2) TFEU removed from infringement proceedings the stage relating to the issuing of a reasoned opinion, as has been pointed out in paragraph 43 above, the reference date which must be used for assessing whether there has been a failure to fulfil obligations is that of the expiry of the period prescribed in the letter of formal notice issued under that provision.