12It should be observed that, according to settled case-law of the Court, although it is true that the subject-matter of proceedings brought under Article 258 TFEU is circumscribed by the pre-litigation procedure provided for in that provision and, consequently, the Commission’s reasoned opinion and the application must be based on the same complaints, that requirement cannot go so far as to mean that in every case exactly the same wording must be used in each, where the subject-matter of the proceedings has not been extended or altered (see, in particular judgments in Commission v Germany, C‑433/03, EU:C:2005:462, paragraph 28; Commission v Finland, C‑195/04, EU:C:2007:248, paragraph 18; and Commission v Netherlands, C‑576/10, EU:C:2013:510, paragraph 34).
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