35In particular, the Commission’s action must contain a coherent and detailed statement of the reasons which have led it to conclude that the Member State in question has failed to fulfil one of its obligations under the Treaties (see judgment of 6 September 2012 in Commission v Belgium, C‑150/11, EU:C:2012:539, paragraphs 27 and the case-law cited). Accordingly, a contradiction in the heads of claim put forward by the Commission in support of its action for failure to fulfil obligations does not satisfy the requirements imposed (see, to that effect, judgments of 1 February 2007 in Commission v United Kingdom, C‑199/04, EU:C:2007:72, paragraph 25, and of 28 June 2007 in Commission v Spain, C‑235/04, EU:C:2007:386, paragraph 47).
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