Court of Justice 13 November 2001, C-132/99 (Kingdom of the Netherlands v Commission of the European Communities.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. Pursuant to Article 173 of the EC Treaty (now, after amendment, Article 230 EC), an action has been brought by the Netherlands against Commission Decision 1999/187/EC of 3 February 1999 on the clearance of the accounts presented by the Member States in respect of the expenditure for 1995 of the Guarantee Section of the European