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annul the three decisions of the European Commission concerning the offsetting of the amounts receivable by way of the daily penalty payments imposed by the order of the Vice-President of the Court of Justice of 27 October 2021 (C-204/21 R, Commission v Poland, EU:C:2021:878), contained in the letters of 4 August 2023, (1) relating to the period from 29 October to 31 December 2022, in the further letter of 4 August 2023, (2) relating to the period from 1 January 2023 to 28 February 2023 and in the letter of 9 August 2023, (3) relating to the period from 1 March to 4 June 2023;

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order the European Commission to pay the costs of the proceedings.

1.

First plea in law, alleging infringement of Article 101 and Article 102 of Regulation 2018/1046 of the European Parliament and of the Council, (4) in conjunction with Article 98 thereof, by the application of the procedure for recovering the amounts receivable by offsetting despite the fact that the order of 27 October 2021 imposed daily periodic penalty payments until the date of compliance with the order of 14 July 2021 (C-204/21 R, Commission v Poland, EU:C:2021:593), whereas from 15 July 2022 the legislation the suspension of whose application was required by the order of 14 July 2021 ceased to apply.

2.

Second plea in law, alleging infringement of Article 279 TFEU and of the principle of proportionality and equality before the law.

3.

Third plea in law, alleging infringement of Article 101 and 102 of Regulation 2018/1046, in conjunction with Article 98 thereof, by the application of the procedure for recovering the amounts receivable by offsetting despite the fact that the measures introduced by the Republic of Poland ensure compliance to a significant extent with the measures imposed by the order of 14 July 2021.