58In those circumstances, the Court upholds an interpretation of Article 260(3) TFEU which, on the one hand, allows prerogatives held by the Commission for the purposes of ensuring the effective application of EU law, of protecting the rights of the defence and the procedural position enjoyed by the Member States under Article 258 TFEU read in conjunction with Article 260(2) TFEU to be guaranteed, and, on the other, puts the Court into a position of being able to exercise its judicial function of determining, in a single set of proceedings, whether the Member State in question has fulfilled its notification obligations and, where relevant, assess the seriousness of the declared failure and to impose the financial penalty which it considers to be the most suited to the circumstances of the case.
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