Judgment of the Court (Ninth Chamber) of 13 May 2026.#Stellantis Portugal SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Point 1 of Article 2 – Liability to VAT – Supply of services effected for consideration – Criteria – Intra-group relationships – Adjustments of the transfer prices of motor vehicles between manufacturers and distributors – Account taken of the after-sales costs of repair of those vehicles incurred by the distributors – Existence of a direct link between the supply of services and the consideration actually received – Existence of a legal relationship pursuant to which there is reciprocal performance.#Case C-603/24.

decidedEuropean Union· Court of Justice of the European Union· EN

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13 May 2026

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13 May 2026 · Decided

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Official record CELEX 62024CJ0603 from European Union at Court of Justice of the European Union. Dated 13 May 2026. Status: decided.

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13 May 2026
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Sodba Sodišča (deveti senat) z dne 13. maja 2026.#Stellantis Portugal SA proti Autoridade Tributária e Aduaneira.#Predhodno odločanje – Obdavčenje – Skupni sistem davka na dodano vrednost (DDV) – Šesta direktiva 77/388/EGS – Člen 2, točka 1 – Zavezanost za plačilo DDV – Opravljanje storitev za plačilo – Merila – Razmerja znotraj skupine – Prilagoditve transfernih cen motornih vozil med proizvajalci in distributerji – Upoštevanje stroškov popravil teh vozil, ki so jih imeli distributerji po prodaji – Obstoj neposredne zveze med opravljanjem storitev in dejansko prejetim plačilom – Obstoj pravnega razmerja, v okviru katerega se izmenjajo vzajemna izpolnitvena ravnanja.#Zadeva C-603/24.

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Sodba Sodišča (deveti senat) z dne 13. maja 2026.#Stellantis Portugal SA proti Autoridade Tributária e Aduaneira.#Predhodno odločanje – Obdavčenje – Skupni sistem davka na dodano vrednost (DDV) – Šesta direktiva 77/388/EGS – Člen 2, točka 1 – Zavezanost za plačilo DDV – Opravljanje storitev za plačilo – Merila – Razmerja znotraj skupine – Prilagoditve transfernih cen motornih vozil med proizvajalci in distributerji – Upoštevanje stroškov popravil teh vozil, ki so jih imeli distributerji po prodaji – Obstoj neposredne zveze med opravljanjem storitev in dejansko prejetim plačilom – Obstoj pravnega razmerja, v okviru katerega se izmenjajo vzajemna izpolnitvena ravnanja.#Zadeva C-603/24.
judgment · SL · 13 May 2026
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Sentenza della Corte (Nona Sezione) del 13 maggio 2026.#Stellantis Portugal SA contro Autoridade Tributária e Aduaneira.#Rinvio pregiudiziale – Fiscalità – Sistema comune d’imposta sul valore aggiunto (IVA) – Sesta direttiva 77/388/CEE – Articolo 2, punto 1 – Assoggettamento all’IVA – Prestazioni di servizi effettuate a titolo oneroso – Criteri – Relazioni infragruppo – Adeguamenti dei prezzi di trasferimento di autoveicoli tra produttori e distributori – Presa in considerazione dei costi di riparazione di tali veicoli sostenuti dai distributori dopo la vendita – Esistenza di un nesso diretto tra la prestazione di servizi e il corrispettivo effettivamente ricevuto – Esistenza di un rapporto giuridico nell’ambito del quale avvenga uno scambio di reciproche prestazioni.#Causa C-603/24.
judgment · IT · 13 May 2026
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Domstolens dom (Niende Afdeling) af 13. maj 2026.#Stellantis Portugal SA mod Autoridade Tributária e Aduaneira.#Anmodning om præjudiciel afgørelse indgivet af Supremo Tribunal Administrativo.#Præjudiciel forelæggelse – skatter og afgifter – det fælles merværdiafgiftssystem (moms) – sjette direktiv 77/388/EØF – artikel 2, nr. 1) – opkrævning af moms – levering af tjenesteydelser mod vederlag – kriterier – koncerninterne forhold – justeringer af afregningspriser for motorkøretøjer mellem producenter og forhandlere – medtagelse af omkostninger til reparation af køretøjerne, som afholdes af forhandlerne efter salget – direkte sammenhæng mellem leveringen af tjenesteydelser og den modværdi, som faktisk er modtaget – retsforhold, der vedrører en gensidig udveksling af ydelser.#Sag C-603/24.
judgment · DA · 13 May 2026
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Unionin tuomioistuimen tuomio (yhdeksäs jaosto) 13.5.2026.#Stellantis Portugal SA vastaan Autoridade Tributária e Aduaneira.#Ennakkoratkaisupyyntö – Verotus – Yhteinen arvonlisäverojärjestelmä – Kuudes direktiivi 77/388/ETY – 2 artiklan 1 alakohta – Arvonlisäverollisuus – Vastikkeelliset palvelujen suoritukset – Arviointiperusteet – Konsernin sisäiset suhteet – Moottoriajoneuvojen siirtohintojen oikaisut valmistajien ja jakelijoiden välillä – Jälleenmyyjille näiden ajoneuvojen myynnin jälkeen aiheutuneiden korjauskustannusten huomioon ottaminen – Palvelujen suorituksen ja todella saadun vastikkeen välinen välitön yhteys – Oikeussuhde, jonka puitteissa tehdään vastavuoroisia suorituksia.#Asia C-603/24.
judgment · FI · 13 May 2026
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Решение на Съда (девети състав) от 13 май 2026 г.#Stellantis Portugal SA срещу Autoridade Tributária e Aduaneira.#Преюдициално запитване — Данъчни въпроси — Обща система на данъка върху добавената стойност (ДДС) — Шеста директива 77/388/ЕИО — Член 2, точка 1 — Облагане с ДДС — Доставки на услуги, извършвани възмездно — Критерии — Вътрешногрупови отношения — Корекции на трансферни цени на автомобили между производители и дистрибутори — Отчитане на разходите за ремонт на тези автомобили, направени от дистрибуторите след продажбата — Наличие на пряка връзка между доставката на услуги и действително получената насрещна престация — Наличие на правоотношение, в рамките на което се обменят взаимни престации.#Дело C-603/24.
judgment · BG · 13 May 2026
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Domstolens dom (nionde avdelningen) av den 13 maj 2026.#Stellantis Portugal SA mot Autoridade Tributária e Aduaneira.#Begäran om förhandsavgörande – Beskattning – Gemensamt system för mervärdesskatt – Sjätte direktivet 77/388/EEG – Artikel 2.1 – Mervärdesskatteskyldighet – Tillhandahållande av tjänster som sker mot vederlag – Kriterier – Koncerninterna förbindelser – Justeringar av internpriser för motorfordon mellan tillverkare och återförsäljare – Beaktande av reparationskostnader för dessa fordon som burits av distributörerna efter försäljningen – Huruvida det föreligger ett direkt samband mellan tillhandahållandet av tjänsterna och de vederlag som faktiskt erhålls – Huruvida det föreligger ett rättsförhållande som innebär att det sker ett utbyte av prestationer.#Mål C-603/24.
judgment · SV · 13 May 2026
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Arrest van het Hof (Negende kamer) van 13 mei 2026.#Stellantis Portugal SA tegen Autoridade Tributária e Aduaneira.#Verzoek van de Supremo Tribunal Administrativo om een prejudiciële beslissing.#Prejudiciële verwijzing – Fiscale bepalingen – Gemeenschappelijk stelsel van belasting over de toegevoegde waarde (btw) – Zesde richtlijn 77/388/EEG – Artikel 2, punt 1 – Onderwerping aan de btw – Onder bezwarende titel verrichte diensten – Criteria – Betrekkingen binnen een groep – Aanpassingen tussen producenten en distributeurs van de verrekenprijzen van motorvoertuigen – Inaanmerkingneming van de door de distributeurs na de verkoop van deze voertuigen gemaakte reparatiekosten – Bestaan van een rechtstreeks verband tussen de dienstverrichting en de werkelijk ontvangen tegenprestatie – Vraag of het gaat om een rechtsbetrekking waarbij over en weer prestaties worden uitgewisseld.#Zaak C-603/24.
judgment · NL · 13 May 2026
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Hotărârea Curții (Camera a noua) din 13 mai 2026.#Stellantis Portugal SA împotriva Autoridade Tributária e Aduaneira.#Cererea de decizie preliminară formulată de Supremo Tribunal Administrativo.#Trimitere preliminară – Fiscalitate – Sistemul comun al taxei pe valoarea adăugată (TVA) – A șasea directivă 77/388/CEE – Articolul 2 punctul 1 – Perceperea TVA‑ului – Prestări de servicii efectuate cu titlu oneros – Criterii – Relații intragrup – Ajustări ale prețurilor de transfer de autovehicule între producători și distribuitori – Luarea în considerare a costurilor de reparare a acestor vehicule plătite de distribuitori după vânzare – Existența unei legături directe între prestarea de servicii și contraprestația primită efectiv – Existența unui raport juridic în cadrul căruia se schimbă prestații reciproce.#Cauza C-603/24.
judgment · RO · 13 May 2026
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A Bíróság ítélete (kilencedik tanács), 2026. május 13.#Stellantis Portugal SA kontra Autoridade Tributária e Aduaneira.#Előzetes döntéshozatal – Adózás – A hozzáadottérték‑adó (héa) közös rendszere – 77/388/EGK hatodik irányelv – A 2. cikk 1. pontja – A héa hatálya alá tartozás – Ellenszolgáltatás fejében teljesített szolgáltatásnyújtások – Szempontok – Csoporton belüli viszonyok – A gépjárművek transzferárainak kiigazítása a gyártók és a forgalmazók között – E gépjárműveknek az értékesítést követően a forgalmazóknál felmerült javítási költségeinek figyelembevétele – A szolgáltatásnyújtás és a ténylegesen kapott ellenérték közötti közvetlen kapcsolat fennállása – Olyan jogviszony fennállása, amelynek keretében szolgáltatások kölcsönös nyújtása történik.#C-603/24. sz. ügy.
judgment · HU · 13 May 2026
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Breithiúnas na Cúirte (An Naoú Dlísheomra) 2026 Bealtaine 13.#Stellantis Portugal SA v Autoridade Tributária e Aduaneira.#Tarchur chun réamhrialú – Cánachas – Comhchóras cánach breisluacha (CBL) – Séú Treoir 77/388/CEE – Airteagal 2(1) – Dliteanas i leith CBL – Soláthar seirbhísí ar comaoin – Critéir – Caidrimh inghrúpa – Coigeartuithe ar phraghsanna aistrithe mótarfheithiclí idir táirgeoirí agus dáileoirí – Costais deisiúcháin na bhfeithiclí sin arna dtabhú ag na déileálaithe tar éis an díolacháin a chur san áireamh – Nasc díreach a bheith ann idir soláthar seirbhísí agus an chomaoin iarbhír a fuarthas – Caidreamh dlíthiúil a bheith ann ina malartaítear seirbhísí cómhalartacha.#Cás C-603/24.
judgment · GA · 13 May 2026
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Tiesas spriedums (devītā palāta), 2026. gada 13. maijs.#Stellantis Portugal SA pret Autoridade Tributária e Aduaneira.#Lūgums sniegt prejudiciālu nolēmumu – Nodokļi – Kopēja pievienotās vērtības nodokļa (PVN) sistēma – Sestā direktīva 77/388/EEK – 2. panta 1. punkts – Aplikšana ar PVN – Pakalpojumu sniegšana par atlīdzību – Kritēriji – Attiecības grupas iekšienē – Korekcijas attiecībā uz mehānisko transportlīdzekļu cenām starp ražotājiem un izplatītājiem – Šo transportlīdzekļu remonta izmaksu, kas izplatītājiem radušās pēc pārdošanas, ņemšana vērā – Tiešas saiknes starp pakalpojumu sniegšanu un faktiski saņemto atlīdzību esība – Juridiskas attiecības pastāvēšana, kuras ietvaros notiek savstarpēju pakalpojumu apmaiņa.#Lieta C-603/24.
judgment · LV · 13 May 2026
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Sentencia del Tribunal de Justicia (Sala Novena) de 13 de mayo de 2026.#Stellantis Portugal SA contra Autoridade Tributária e Aduaneira.#Procedimiento prejudicial — Fiscalidad — Sistema común del impuesto sobre el valor añadido (IVA) — Directiva 77/388/CEE — Artículo 2, punto 1 — Sujeción al IVA — Prestaciones de servicios realizadas a título oneroso — Criterios — Relaciones intragrupo — Ajustes de los precios de transferencia de vehículos de motor entre fabricantes y distribuidores — Consideración de los costes de reparación de estos vehículos soportados por los distribuidores después de la venta — Existencia de una relación directa entre la prestación de servicios y la contraprestación realmente recibida — Existencia de una relación jurídica en cuyo marco se intercambian prestaciones recíprocas.#Asunto C-603/24.
judgment · ES · 13 May 2026
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Απόφαση του Δικαστηρίου (ένατο τμήμα) της 13ης Μαΐου 2026.#Stellantis Portugal SA κατά Autoridade Tributária e Aduaneira.#Προδικαστική παραπομπή – Φορολογία – Κοινό σύστημα φόρου προστιθέμενης αξίας (ΦΠΑ) – Έκτη οδηγία 77/388/ΕΟΚ – Άρθρο 2, σημείο 1 – Υπαγωγή στον ΦΠΑ – Παροχή υπηρεσιών εξ επαχθούς αιτίας – Κριτήρια – Ενδοομιλικές σχέσεις – Αναπροσαρμογές των τιμών ενδοομιλικής μεταβίβασης αυτοκινήτων μεταξύ παραγωγών και διανομέων – Συνεκτίμηση των δαπανών στις οποίες υποβλήθηκαν οι διανομείς για την επισκευή των εν λόγω οχημάτων μετά την πώληση – Ύπαρξη άμεσης σχέσης μεταξύ της παροχής υπηρεσιών και της πράγματι ληφθείσας αντιπαροχής – Ύπαρξη έννομης σχέσης στο πλαίσιο της οποίας ανταλλάσσονται αμοιβαίως παροχές.#Υπόθεση C-603/24.
judgment · EL · 13 May 2026
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Rozsudek Soudního dvora (devátého senátu) ze dne 13. května 2026.#Stellantis Portugal SA v. Autoridade Tributária e Aduaneira.#Řízení o předběžné otázce – Daně – Společný systém daně z přidané hodnoty (DPH) – Šestá směrnice 77/388/EHS – Článek 2 odst. 1 – Povinnost k DPH – Poskytování služeb za protiplnění – Kritéria – Vztahy uvnitř skupiny – Úpravy převodních cen motorových vozidel mezi výrobci a distributory – Zohlednění nákladů na opravu těchto vozidel, které distributoři vynaložili po prodeji – Existence přímé souvislosti mezi poskytnutím služeb a skutečně obdrženým protiplněním – Existence právního vztahu, v jehož rámci jsou vzájemně poskytována plnění.#Věc C-603/24.
judgment · CS · 13 May 2026
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Rozsudok Súdneho dvora (deviata komora) z 13. mája 2026.#Stellantis Portugal SA proti Autoridade Tributária e Aduaneira.#Návrh na začatie prejudiciálneho konania – Dane – Spoločný systém dane z pridanej hodnoty (DPH) – Šiesta smernica 77/388/EHS – Článok 2 bod 1 – Zdanenie DPH – Poskytovanie služieb za protihodnotu – Kritériá – Vzťahy v rámci skupiny – Úpravy transferových cien motorových vozidiel medzi výrobcami a distribútormi – Zohľadnenie nákladov na opravu týchto vozidiel vynaložených distribútormi po predaji – Existencia priamej súvislosti medzi poskytnutím služieb a skutočne prijatou protihodnotou – Existencia právneho vzťahu, v rámci ktorého dochádza k výmene vzájomných plnení.#Vec C-603/24.
judgment · SK · 13 May 2026
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Urteil des Gerichtshofs (Neunte Kammer) vom 13. Mai 2026.#Stellantis Portugal SA gegen Autoridade Tributária e Aduaneira.#Vorabentscheidungsersuchen des Supremo Tribunal Administrativo.#Vorlage zur Vorabentscheidung – Steuerrecht – Gemeinsames Mehrwertsteuersystem – Sechste Richtlinie 77/388/EWG – Art. 2 Nr. 1 – Mehrwertsteuerpflichtigkeit – Dienstleistungen gegen Entgelt – Kriterien – Konzerninterne Beziehungen – Anpassungen der Verrechnungspreise für Kraftfahrzeuge zwischen Herstellern und Vertriebsunternehmen – Berücksichtigung der Kosten für die Reparatur dieser Fahrzeuge, die den Vertriebsunternehmen nach dem Verkauf entstanden sind – Bestehen eines unmittelbaren Zusammenhangs zwischen der Dienstleistung und der tatsächlich erhaltenen Gegenleistung – Vorliegen eines Rechtsverhältnisses, in dessen Rahmen gegenseitige Leistungen ausgetauscht werden.#Rechtssache C-603/24.
judgment · DE · 13 May 2026
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Sentenza tal-Qorti tal-Ġustizzja (Id-Disa’ Awla) tat-13 ta’ Mejju 2026.#Stellantis Portugal SA vs Autoridade Tributária e Aduaneira.#Talba għal deċiżjoni preliminari, imressqa mis-Supremo Tribunal Administrativo.#Rinviju preliminari – Tassazzjoni – Sistema komuni ta’ taxxa fuq il‑valur miżjud (VAT) – Sitt Direttiva 77/388/KEE – Punt 1 tal-Artikolu 2 – Issuġġettar għall-VAT – Provvista ta’ servizzi bi ħlas – Kriterji – Relazzjonijiet intragrupp – Aġġustamenti tal-prezzijiet ta’ trasferiment ta’ vetturi bil-mutur bejn produtturi u distributuri – Teħid inkunsiderazzjoni tal-ispejjeż ta’ tiswija ta’ dawn il-vetturi sostnuti mid-distributuri wara l-bejgħ – Eżistenza ta’ rabta diretta bejn il-provvista ta’ servizzi u l-korrispettiv fil-fatt irċevut – Eżistenza ta’ relazzjoni ġuridika li fl-ambitu tagħha jiġu skambjati servizzi reċiproċi.#Kawża C-603/24.
judgment · MT · 13 May 2026
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Euroopa Kohtu otsus (üheksas koda), 13.5.2026.#Stellantis Portugal SA versus Autoridade Tributária e Aduaneira.#Eelotsusetaotlus – Maksustamine – Ühine käibemaksusüsteem – Kuues direktiiv 77/388/EMÜ – Artikli 2 punkt 1 – Maksustamine käibemaksuga – Teenuste osutamine tasu eest – Kriteeriumid – Kontsernisisesed suhted – Siirdehindade korrigeerimine seoses mootorsõidukite tehingutega tootjate ja edasimüüjate vahel – Edasimüüjale pärast nende sõidukite müüki tekkinud remondikulude arvessevõtmine – Otsese seose olemasolu teenuste osutamise ja tegelikult saadud tasu vahel – Õigussuhte olemasolu, milles tehakse vastastikku sooritusi.#Kohtuasi C-603/24.
judgment · ET · 13 May 2026
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Wyrok Trybunału (dziewiąta izba) z dnia 13 maja 2026 r.#Stellantis Portugal SA przeciwko Autoridade Tributária e Aduaneira.#Odesłanie prejudycjalne – Podatki – Wspólny system podatku od wartości dodanej (VAT) – Szósta dyrektywa 77/388/EWG – Artykuł 2 pkt 1 – Opodatkowanie VAT – Świadczenie usług dokonywane odpłatnie – Kryteria – Stosunki wewnątrzgrupowe – Korekty cen transferowych pojazdów samochodowych między producentami a dystrybutorami – Uwzględnienie kosztów naprawy tych pojazdów poniesionych przez dystrybutorów po sprzedaży – Istnienie bezpośredniego związku między świadczeniem usług a rzeczywiście otrzymaną zapłatą – Istnienie stosunku prawnego, w ramach którego następuje wymiana świadczeń wzajemnych.#Sprawa C-603/24.
judgment · PL · 13 May 2026
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Presuda Suda (deveto vijeće) od 13. svibnja 2026.#Stellantis Portugal SA protiv Autoridade Tributária e Aduaneira.#Zahtjev za prethodnu odluku – Oporezivanje – Zajednički sustav poreza na dodanu vrijednost (PDV) – Šesta direktiva 77/388/EEZ – Članak 2. točka 1. – Oporezivanje PDV‑om – Isporuka usluga uz naknadu – Kriteriji – Odnosi unutar grupe – Prilagodbe transfernih cijena motornih vozila između proizvođača i distributera – Uzimanje u obzir troškova popravka tih vozila koje su distributeri snosili nakon prodaje – Postojanje izravne veze između isporuke usluga i stvarno primljene protučinidbe – Postojanje pravnog odnosa u okviru kojeg se razmjenjuju uzajamne činidbe.#Predmet C-603/24.
judgment · HR · 13 May 2026
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2026 m. gegužės 13 d. Teisingumo Teismo (devintoji kolegija) sprendimas.#Stellantis Portugal SA prieš Autoridade Tributária e Aduaneira.#Supremo Tribunal Administrativo prašymas priimti prejudicinį sprendimą.#Prašymas priimti prejudicinį sprendimą – Apmokestinimas – Bendra pridėtinės vertės mokesčio (PVM) sistema – Šeštoji direktyva 77/388/EEB – 2 straipsnio 1 punktas – Apmokestinimas PVM – Paslaugų teikimas už atlygį – Kriterijai – Grupės vidaus santykiai – Motorinių transporto priemonių sandorių kainodaros patikslinimas tarp gamintojų ir platintojų – Atsižvelgimas į šių transporto priemonių remonto išlaidas, kurias platintojai patiria po pardavimo – Tiesioginio ryšio tarp paslaugų teikimo ir faktiškai gauto atlygio buvimas – Teisinio santykio, kuriuo remiantis abipusiškai keičiamasi paslaugomis, buvimas.#Byla C-603/24.
judgment · LT · 13 May 2026
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Acórdão do Tribunal de Justiça (Nona Secção) de 13 de maio de 2026.#Stellantis Portugal SA contra Autoridade Tributária e Aduaneira.#Pedido de decisão prejudicial apresentada por Supremo Tribunal Administrativo.#Reenvio prejudicial — Fiscalidade — Sistema comum do imposto sobre o valor acrescentado (IVA) — Sexta Diretiva 77/388/CEE — Artigo 2.°, ponto 1 — Sujeição a IVA — Prestações de serviços efetuadas a título oneroso — Critérios — Relações intragrupo — Ajustamentos dos preços de transferência de veículos automóveis entre produtores e distribuidores — Tomada em conta dos custos de reparação desses veículos suportados pelos distribuidores após a venda — Existência de um nexo direto entre a prestação de serviços e a contrapartida efetivamente recebida — Existência de uma relação jurídica no âmbito da qual são trocadas prestações recíprocas.#Processo C-603/24.
judgment · PT · 13 May 2026
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Arrêt de la Cour (neuvième chambre) du 13 mai 2026.#Stellantis Portugal SA contre Autoridade Tributária e Aduaneira.#Demande de décision préjudicielle, introduite par le Supremo Tribunal Administrativo.#Renvoi préjudiciel – Fiscalité – Système commun de taxe sur la valeur ajoutée (TVA) – Sixième directive 77/388/CEE – Article 2, point 1 – Assujettissement à la TVA – Prestations de services effectuées à titre onéreux – Critères – Relations intragroupe – Ajustements des prix de transfert de véhicules automobiles entre producteurs et distributeurs – Prise en compte des coûts de réparation de ces véhicules exposés par les distributeurs après la vente – Existence d’un lien direct entre la prestation de services et la contrepartie réellement reçue – Existence d’un rapport juridique dans le cadre duquel des prestations réciproques sont échangées.#Affaire C-603/24.
judgment · FR · 13 May 2026
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Judgment of the Court (Ninth Chamber) of 13 May 2026.#Stellantis Portugal SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Point 1 of Article 2 – Liability to VAT – Supply of services effected for consideration – Criteria – Intra-group relationships – Adjustments of the transfer prices of motor vehicles between manufacturers and distributors – Account taken of the after-sales costs of repair of those vehicles incurred by the distributors – Existence of a direct link between the supply of services and the consideration actually received – Existence of a legal relationship pursuant to which there is reciprocal performance.#Case C-603/24.
judgment · EN · 13 May 2026
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Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62024CJ0603
Open data entity: http://publications.europa.eu/resource/cellar/066484db-4ea4-11f1-b3e2-01aa75ed71a1
eurlex · 62024CJ0603 · source updated 13 May 2026