C-561/22Willy Hermann Service GmbH and DI v Präsidentin des Landesgerichts Feldkirch

Domstolens egne nøkkelord

Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Directive 2013/34/EU – Articles 30 and 51 – Publication of financial statements – Penalties for failure to publish – Imposition of periodic penalty payments by a civil court – Administrative procedure for the recovery of those periodic penalty payments, which have become final – Legislation precluding the review of those periodic penalty payments by an administrative court – Res judicata – Principle of effectiveness – Proportionality.

Tolker

• CSRD — direktiv (EU) 2022/246432022L2464