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… The fourth paragraph of 1.1.1 of the commission contract expressly states that ownership of the products belongs to the principal until the disposal of the products to the customer. …

… 34/14, EU:C:2016:74, paragraph 105). 30 The main method of determining a product’s normal value is set out in the first subparagraph of 2(1) of the basic regulation, which provides that ‘the normal value shall normally be based on the prices paid or payable, in the ordinary course of trade, by customers in the exporting country’. …

… Furthermore, according to the third paragraph of 1.1.1 of that contract, where the commission agent concludes a sales and purchase contract with an customer, it acquires the rights and becomes obligated, even if the principal was named in the contract or had entered into a direct relationship with that customer to carry out the transaction. …

… of the requires in particular that the EU judicature is to ensure that the decision by which restrictive measures were adopted or maintained, which affects the person or entity concerned individually, is taken on a sufficiently solid factual basis. …

… Ukraine’s territorial integrity, sovereignty and , which corresponds to the listing criterion set out in 1(1)(a) and 2(1)(a) of Decision 2014/145, as amended by Decision 2022/329, and in 3(1)(a) of Regulation No 269/2014, as amended by Regulation 2022/330, referred to in paragraphs 5 to 7 above. …

… Rights of the European Union (‘the ’), which entails inter alia the obligation for the competent institution to examine carefully and all the relevant aspects of the individual case (see judgment of 5 October 2017, Mabrouk v Council, T-175/15, EU:T:2017:694, paragraph 116 and the case-law cited). 84 That said, first, the mere fact that the Council did not conclude that the renewal of the imposition of restrictive measures against persons was not well founded, or even considered …

… They shall not deal with matters in which they have any personal interest, in particular a family or financial interest, that could impair their . … 2. …

… Moreover, it is clear from the case file that, in fact, the applicant solely alleges a failure to state reasons regarding the undue nature of the various sums identified by the Court of Auditors, having regard, in particular, to the table of recoveries. 77 The right to sound administration, enshrined in 41 of the of Fundamental Rights of the European Union (‘the ’), imposes an obligation on the institutions, bodies, offices and agencies of the European Union to give reasons …

… FEU Treaty 2 285 TFEU provides as follows: ‘The Court of Auditors shall carry out the Union’s audit. It shall consist of one national of each Member State. Its Members shall be completely in the performance of their duties, in the Union’s general interest.’ 3 286(3) and (6) TFEU is worded as follows: ‘3. In the performance of these duties, the Members of the Court of Auditors shall neither seek nor take instructions from any government or from any other body. …

… 13 [ECHR] and of the [of Fundamental Rights of the European Union] … (“the ”), [and seeking to establish] non-contractual liability for the violation of … 2, 3, 6, 13 and 14 [ECHR]’. …

… By finding that there was no remedy for KS and KD under EU law, the General Court, first, infringed the guarantees provided for in 2 and 6 TEU and of the . …

… Nor is that intended to change the system of judicial review laid down by the Treaties, and particularly the rules relating to the admissibility of direct actions brought before the Court of Justice of the European Union, as is apparent also from the Explanation on of the , which must - in accordance with the third subparagraph of 6(1) TEU and 52(7) of the - be taken into consideration for the interpretation of that (judgment of 3 October …

… JUDGMENT OF THE COURT (Grand Chamber) 10 September 2024 (*) Table of contents (Appeal - State aid - Article 107(1) TFEU - Tax rulings issued by a Member State - Selective tax advantages - Allocation of profits generated by intellectual property licences to branches of non-resident companies - Arm’s length principle) In Case C-465/20 P, APPEAL under Article 56 of the Statute of the Court of Justice of the European Union, brought on 25 September 2020, European Commission, represented by L. Flynn, P …

… 4 November 1950 (‘the ECHR’) and in 41 of the of Fundamental Rights of the European Union, which require that accusations be notified promptly. 48. …

… Member States shall ensure that, prior to taking a decision pursuant to 10 of this directive, national competition authorities adopt a statement of objections.’ 21. 4 of that directive, entitled ‘’, provides as follows: ‘1. …

… Consequently, in order to ensure equality of arms and that the lapse of time should not be prejudicial to the party accused, it is necessary to observe the principles laid down in 6 ECHR and in 41 of the , which require that accusations be notified promptly. 62. …

… in the effective application of [EU] law, he or she must guarantee his or her and ? …

… The principle of effective protection of rights conferred by EU law is necessarily based on the and of all the authorities of the Member State concerned. …

… Wasmeier, acting as Agents, after hearing the Opinion of the Advocate General at the sitting on 22 February 2024, gives the following Judgment 1 This request for a preliminary ruling concerns the interpretation of of the of Fundamental Rights of the European Union (‘the ’), of 2 and the second subparagraph of 19(1) TEU, of Directive (EU) 2016/800 of the European Parliament and of the Council of 11 May 2016 on procedural safeguards for children who are suspects …

… However, the General Court treated that extract as evidence. …

… Fourth ground of appeal Arguments of the parties 96 By the fourth ground of appeal, alleging infringement of of the of Fundamental Rights, the Republic of Slovenia complains, in essence, first, that the General Court clarified the general complaints put forward by the applicant at first instance beyond her mere assertions and, second, that it failed to take account of certain information provided by the Commission. …

… classification of the second measure at issue as ‘existing aid’; third, infringement of the obligation to state reasons incumbent on the General Court; and, fourth, infringement of the Commission’s right to an effective remedy and a fair hearing, within the meaning of of the of Fundamental Rights of the European Union. 28 It is appropriate to examine together the first and second grounds of appeal, which concern, in essence, errors of law allegedly committed by the General Court …

… Rights of the European Union (‘the ’) that the right to good administration includes, inter alia, the obligation of the administration to give reasons for its decisions. 64 According to settled case-law, the statement of reasons required under 296 TFEU and 41(2)(c) of the for measures adopted by EU institutions must be appropriate to the measure at issue and must disclose in a clear and unequivocal fashion the reasoning followed by the institution which adopted that …

… and third parts of the second plea, alleging breach, respectively, of the duty of diligence and the obligation of . 1. …

… 1 and 10(3) TEU and 15(1) and 298(1) TFEU, which guarantees, inter alia, that the administration enjoys greater legitimacy and is more effective and more accountable to the citizen in a democratic system. …

… of the , is the right of every person to be heard by an and tribunal previously established by law. …

… established by law, enshrined in the second paragraph of of the . …

… Vondung, acting as Agents, after hearing the Opinion of the Advocate General at the sitting on 11 July 2024, gives the following Judgment 1 The request for a preliminary ruling concerns the interpretation of 4(3) and 17(1) TEU, 4 and the second paragraph of of the of Fundamental Rights of the European Union (‘the ’), and 1(2) and (3) and 15 to 19 of Council Framework Decision 2002/584/JHA of 13 June 2002 on the European arrest warrant …