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The European agency has important prerogatives that can lead to the reclassification of legal entities within the debt bounds of Member States and, ultimately, lead to an excessive defficit procedure. The book takes a pragmatic approach to Eurostat's influence within the European System of National Accounts (ESA) and outlines the state of judicial review surrounding Eurostat's practice. The various sources used in the research enable us to draw new conclusions about Eurostat's freedom of action in establishing genuine legal standards. The book also highlights the lack of judicial debate on the issue at European level, as the main cases have not been dealt with on their merits.