32In addition, pursuant to the second paragraph of Article 252 TFEU, it is the duty of the Advocate General, acting with complete impartiality and independence, to make, in open court, reasoned submissions on cases which, in accordance with the Statute of the Court of Justice, require the Advocate General’s involvement. However, the Court is bound neither by the Advocate General’s Opinion nor by the reasoning on which it is based (see judgment in Commission v Parker-Hannifin, C‑434/13 P, EU:C:2014:2456, paragraph 29 and the case-law cited therein).
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