53In that context, it must be pointed out that even Article 140 of Commission Implementing Regulation (EU) No 404/2011 of 8 April 2011 laying down detailed rules for the implementation of Regulation No 1224/2009 (OJ 2011 L 112, p. 1), which came into force after the adoption of the contested regulation and is therefore not applicable in the present case, provides that the Commission only has an obligation to consult the Member State concerned when it intends on operating deductions in accordance with Article 105(4) of the control regulation, and yet makes no mention of the committee procedure within the meaning of Article 119.
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