83It must be accepted that, where an amendment planned by the Parliament and the Council distorts the proposal for a legislative act in a manner which prevents achievement of the objectives pursued by the proposal and which, therefore, deprives it of its raison d’être, the Commission is entitled to withdraw it. It may, however, do so only after having due regard, in the spirit of sincere cooperation which, pursuant to Article 13(2) TEU, must govern relations between EU institutions in the context of the ordinary legislative procedure (see, to this effect, judgment in Parliament v Council, C‑65/93, EU:C:1995:91, paragraph 23), to the concerns of the Parliament and the Council underlying their intention to amend that proposal.
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