77In particular, as the Advocate General observed in points 84 to 89 of his Opinion, by presuming that a failure to comply with the obligation to notify the measures transposing a directive must be regarded as being of the same degree of seriousness regardless of the directive concerned, the Commission is unable to tailor the financial penalties according to the consequences of the failure to comply with that obligation for private and public interests, as provided for in point 3.2.2 of the 2023 Communication.
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