Judgment of the Court (Third Chamber) of 6 March 2008 - Commission v Spain (Case C-196/07) (Failure of a Member State to fulfil obligations - Competition policy - Concentrations - Failure to comply with obligations imposed by the Commission - E.ON/Endesa 1. Actions for failure to fulfil obligations - Examination of merits by the Court - Situation to be taken into consideration - Situation on expiry of the period laid down in the reasoned opinion (Art. 226 EC) (see paras 25-26) 2. Actions for failure to fulfil obligations - Subject-matter of the dispute - Determined by the reasoned opinion - Time-limit communicated to the Member State - Default subsequently remedied - Interest in continuing the proceedings - Possible liability of the Member State (Art. 226 EC) (see paras 27-28) 3. Actions for failure to fulfil obligations - Failure to comply with a Commission decision relating to a concentration - Defences - Absolute impossibility of implementation - Criteria for assessment - Difficulties in implementing - Obligation on the Commission and the Member State to cooperate in seeking a solution consistent with the Treaty (Arts 10 EC and 226 EC) (see para. 30) 4. Actions for failure to fulfil obligations - Failure to comply with a Commission decision relating to a concentration - Defences - Legality of the decision called in question - Inadmissibility - Limits - Non-existent measure (Arts 226 EC, 227 EC, 230 EC and 232 EC) (see paras 34-38) Re: Failure of a Member State to fulfil obligations - Failure to comply with Article 2 of Commission Decision of 26 September 2006 (Case No COMP/M.4197 - E.ON/Endesa - C(2006) 4279 final) and Article 2 of Commission Decision of 20 December 2006 (Case No COMP/M.4197 - E.ON/Endesa - C(2006) 7039 final). Operative part The Court: 1) declares that by not withdrawing: - the conditions 1 to 6, 8 and 17 imposed by the decision of the National Energy Committee which were declared incompatible with Community law by Article 1 of the Commission Decision of 26 September 2006 (Case No COMP/M.4197 - E.ON/Endesa - C(2006) 4279 final), and - conditions 1, 10, 11 and 15, as amended, imposed by decision of the Ministry of Industry, Tourism and Trade which were declared incompatible with Community law by Article 1 of the Commission Decision of 20 December 2006 (Case No COMP/M.4197 - E.ON/Endesa - C(2006) 7039 final), the Kingdom of Spain has failed to fulfil its obligations under Article 2 of each of those decisions; 2) Orders the Kingdom of Spain to pay the costs.