Opinion of Advocate General Sharpston delivered on 26 February 2015 Opinion of Advocate General Sharpston delivered on 26 February 2015.#Council of the European Union v Bank Mellat.#Appeal — Common foreign and security policy — Combating nuclear proliferation — Restrictive measures taken against the Islamic Republic of Iran — Freezing of funds of an Iranian bank — Obligation to state reasons — Procedure for the adoption of the act — Manifest error of assessment.#Case C-176/13 P.