46In any event, it should be recalled that the system of remedies established by the Treaty distinguishes between the actions mentioned in Articles 258 TFEU and 259 TFEU, which are aimed at a declaration that a Member State has failed to fulfil its obligations, and the actions mentioned in Articles 263 TFEU and 265 TFEU, which are aimed at reviewing the lawfulness of acts or failures to act of the European Union institutions. Those remedies have different objectives and are subject to different rules. In the absence of a provision of the Treaty expressly permitting it to do so, a Member State cannot therefore properly plead the unlawfulness of a decision addressed to it as a defence to an action for failure to fulfil obligations based on its failure to comply with that decision. The position could be different only if the act in question contained such particularly serious and manifest defects that it could be categorised as a non-existent act (see judgment of 1 June 2006 in Case C-207/05 Commission v Italy, paragraphs 40 to 43, and Case C-177/06 Commission v Spain [2007] ECR I-7689, paragraphs 30 and 31).
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