19It follows from settled case-law that, under Article 258 TFEU, the subject-matter of an action for failure to fulfil obligations is determined by the Commission’s reasoned opinion, with the result that the action must be based on the same grounds and pleas as that opinion. However, that requirement cannot be carried so far as to mean that in every case the statement of complaints in the operative part of the reasoned opinion and the form of order sought in the application must be exactly the same, where the subject-matter of the proceedings, as defined in the reasoned opinion, has not been extended or altered. In its application the Commission may, inter alia, clarify its initial complaints, provided, however, that it does not alter the subject-matter of the proceedings (see judgment in Commission v Poland, C‑281/11, EU:C:2013:855, paragraphs 87 and 88 and the case-law cited).
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