17According to settled case-law, the subject-matter of the proceedings under Article 258 TFEU is delimited by the pre-litigation procedure provided for in that provision. Accordingly, the application must be based on the same grounds and pleas as the reasoned opinion. However, that requirement cannot go so far as to mean that in every case the formal statement of objections set out in the reasoned opinion and the form of order sought in the application must be exactly the same, provided that the subject-matter of the proceedings as defined in the reasoned opinion has not been extended or altered (see, inter alia, Case C-139/00 Commission v Spain [2002] ECR I-6407, paragraphs 18 and 19, and Case C-458/08 Commission v Portugal [2010] ECR I-11599, paragraphs 43 and 44).
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