Court of Justice 28 October 1999, C-443/97 (Kingdom of Spain v Commission of the European Communities.)

Opinion of the Advocate-General Opinion of the Advocate-General I - Introduction 1 By this reference for a preliminary ruling, the Kingdom of Spain applied, pursuant to Article 173 of the EC Treaty (now, after amendment, Article 230 EC), for the annulment of an act adopted by the European Commission (hereinafter `the Commission'), entitled `Internal guidelines concerning net financial corrections