45The first point to be noted is that, since the FEU Treaty abolished the reasoned opinion stage in infringement proceedings under Article 260(2) TFEU, the reference date for assessing whether there has been an infringement for the purposes of Article 260(1) TFEU is the deadline set in the letter of formal notice issued in accordance with the first subparagraph of Article 260(2) TFEU (see judgment in Commission v Spain, C‑184/11, EU:C:2014:316, paragraph 35 and case-law cited).
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