Judgment of the Court (First Chamber) of 27 November 2025.#Michael Heßler v European Commission.#Appeal - Staff matters - Staff Regulations of Officials of the European Union - Administrative procedure - Article 90 - Concept of 'act contrary to him' - Collection of tax to the European Union - Regulation (EEC, Euratom, ECSC) No 260/68 - Article 3 - Child tax credit against whom child support - conditions for awarding benefit - the concept of "children, towards whom a maintenance obligation exists" - Annex VII to the statute - Article 2 - allowance for children towards whom a maintenance obligation exists. #Case C-137/24 P.

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Official record CELEX 62024CJ0137_SUM from European Union at Court of Justice of the European Union. Dated 27 November 2025. Status: decided.

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• Arrêt de la Cour (première chambre) du 27 novembre 2025.#Michael Heßler contre Commission européenne.#Pourvoi – Fonction publique – Statut des fonctionnaires de l’Union européenne – Procédure précontentieuse – Article 90 – Notion d’“acte faisant grief” – Impôt établi au profit de l’Union européenne – Règlement (CEE, Euratom, CECA) no 260/68 – Article 3 – Abattement fiscal pour enfant à charge – Conditions d’octroi – Notion d’“enfant à charge” – Annexe VII du statut – Article 2 – Allocation pour enfant à charge.#Affaire C-137/24 P.

  judgment · FR · 27 November 2025

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• Acórdão do Tribunal de Justiça (Primeira Secção) de 27 de novembro de 2025.#Michael Heßler contra Comissão Europeia.#Recurso de decisão do Tribunal Geral — Função pública — Estatuto dos Funcionários da União Europeia — Procedimento pré‑contencioso — Artigo 90.° — Conceito de “ato lesivo” — Imposto estabelecido em proveito da União Europeia — Regulamento (CEE, Euratom, CECA) n.° 260/68 — Artigo 3.° — Abatimento fiscal por filho a cargo — Requisitos de concessão — Conceito de “filho a cargo” — Anexo VII do Estatuto — Artigo 2.° — Abono por filho a cargo.#Processo C-137/24 P.

  judgment · PT · 27 November 2025

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• Domstolens dom (Første Afdeling) af 27. november 2025.#Michael Heßler mod Europa-Kommissionen.#Appel – personalesager – vedtægten for tjenestemænd i Den Europæiske Union – administrativ procedure – artikel 90 – begrebet »akt, der går ham imod« – opkrævning af skat til Den Europæiske Union – forordning (EØF, Euratom, EKSF) nr. 260/68 – artikel 3 – skattefradrag for børn, over for hvem der består forsørgerpligt – betingelser for tildeling af ydelse – begrebet »børn, over for hvem der består forsørgerpligt« – bilag VII til vedtægten – artikel 2 – tilskud for børn, over for hvem der består forsørgerpligt.#Sag C-137/24 P.

  judgment · DA · 27 November 2025

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