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Document 62023CA0368
Case C-368/23, Fautromb: Judgment of the Court (First Chamber) of 26 September 2024 (request for a preliminary ruling from the Haut Conseil du commissariat aux comptes – France) – Haut Conseil du commissariat aux comptes v MO (Reference for a preliminary ruling – Article 267 TFEU – Definition of court or tribunal – Criteria relating to the constitution and function of that body – Exercise of judicial or administrative functions – Public authority not subject to regulation and/or oversight of statutory auditors – Internal organisational arrangements – Power to initiate infringement proceedings – Power to impose penalties – Decision against which an action for annulment may be brought – No status as third party in relation to the authority having adopted the decision under judicial review – Inadmissibility)
Case C-368/23, Fautromb: Judgment of the Court (First Chamber) of 26 September 2024 (request for a preliminary ruling from the Haut Conseil du commissariat aux comptes – France) – Haut Conseil du commissariat aux comptes v MO (Reference for a preliminary ruling – Article 267 TFEU – Definition of court or tribunal – Criteria relating to the constitution and function of that body – Exercise of judicial or administrative functions – Public authority not subject to regulation and/or oversight of statutory auditors – Internal organisational arrangements – Power to initiate infringement proceedings – Power to impose penalties – Decision against which an action for annulment may be brought – No status as third party in relation to the authority having adopted the decision under judicial review – Inadmissibility)
Case C-368/23, Fautromb: Judgment of the Court (First Chamber) of 26 September 2024 (request for a preliminary ruling from the Haut Conseil du commissariat aux comptes – France) – Haut Conseil du commissariat aux comptes v MO (Reference for a preliminary ruling – Article 267 TFEU – Definition of court or tribunal – Criteria relating to the constitution and function of that body – Exercise of judicial or administrative functions – Public authority not subject to regulation and/or oversight of statutory auditors – Internal organisational arrangements – Power to initiate infringement proceedings – Power to impose penalties – Decision against which an action for annulment may be brought – No status as third party in relation to the authority having adopted the decision under judicial review – Inadmissibility)
OJ C, C/2024/6623, 11.11.2024, ELI: http://data.europa.eu/eli/C/2024/6623/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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Official Journal |
EN C series |
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C/2024/6623 |
11.11.2024 |
Judgment of the Court (First Chamber) of 26 September 2024 (request for a preliminary ruling from the Haut Conseil du commissariat aux comptes – France) – Haut Conseil du commissariat aux comptes v MO
(Case C-368/23, (1) Fautromb) (2)
(Reference for a preliminary ruling - Article 267 TFEU - Definition of ‘court or tribunal’ - Criteria relating to the constitution and function of that body - Exercise of judicial or administrative functions - Public authority not subject to regulation and/or oversight of statutory auditors - Internal organisational arrangements - Power to initiate infringement proceedings - Power to impose penalties - Decision against which an action for annulment may be brought - No status as ‘third party’ in relation to the authority having adopted the decision under judicial review - Inadmissibility)
(C/2024/6623)
Language of the case: French
Referring court
Haut Conseil du commissariat aux comptes (France)
Parties to the main proceedings
Applicant: Haut Conseil du commissariat aux comptes
Defendant: MO
Operative part of the judgment
The request for a preliminary ruling from the formation restreinte du Haut Conseil du commissariat aux comptes (High Council of Statutory Auditors, Restricted Composition, France) by decision of 25 May 2023, is inadmissible.
(2) The name of the present case is a fictitious name. It does not correspond to the real name of any of the parties to the proceedings.
ELI: http://data.europa.eu/eli/C/2024/6623/oj
ISSN 1977-091X (electronic edition)