39In that regard, it should be pointed out that the EU judicature has already held that, when implementing Commission Regulation (EC) No 1663/95 of 7 July 1995 laying down detailed rules for the application of Regulation (EEC) No 729/70 regarding the procedure for the clearance of the accounts of the EAGGF Guarantee Section (OJ 1995 L 158, p. 6), the communication written pursuant to Article 8(1) of that regulation, which is identical in essence to the communication provided for in the first subparagraph of Article 11(1) of Regulation No 885/2006, had to inform the Member State fully about the Commission’s reservations, so that it can fulfil the function as a warning accorded to it by the first subparagraph of Article 8(1) of the Regulation (see, to that effect, judgment of 7 June 2013, Portugal v Commission, T‑2/11, EU:T:2013:307, paragraph 58).
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