Court of Justice of the European Union · Judgment
C-353/24SIA „EUROPARK LATVIA” and SKIDATA GmbH v Valsts ieņēmumu dienests
- Decided
- 2025-12-18
- ECLI
- ECLI:EU:C:2025:1012
- CELEX
- 62024CJ0353
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Reference for a preliminary ruling – Industrial policy – Information procedure in the field of technical standards and regulations and of rules on Information Society services – Directive (EU) 2015/1535 – Concept of ‘technical regulation’ – National rule requiring the provision of the source code of software registered in the database of the tax authority to a body responsible for assessing the conformity of fiscal technical requirements – Article 34 TFEU – Measure having equivalent effect to a quantitative restriction on imports – Principle of proportionality.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act