Judgment_paragraph 80 · European Citizens' Initiative One of Us and Others v European Commission (T-561/14)

80The judgment of 6 April 2000, Spain v Commission (C‑443/97, EU:C:2000:190), concerned an action for annulment against the Commission’s internal guidelines concerning net financial corrections in the context of the application of Article 24 of Council Regulation (EEC) No 4253/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards coordination of the activities of the different Structural Funds between themselves and with the operations of the European Investment Bank and the other existing financial instruments (OJ 1988 L 374, p. 1). The Court of Justice considered, in paragraph 34 of that judgment, that those internal guidelines reflected only the Commission’s intention of following a particular line of conduct in the exercise of the power granted to it by Article 24 of Regulation No 4253/88 and that they cannot therefore be regarded as being intended to produce legal effects.