1. 

Judicial proceedings – Introduction of new pleas during the proceedings – Conditions – Plea based on matters which have come to light in the course of the procedure – None – Amplification of an existing plea – No amplification – Inadmissibility

(Rules of Procedure of the General Court, Art. 84(1))

(see paragraphs 46-48)

2. 

Action for annulment – Pleas in law – Pleas in law and complaints which cannot lead to the annulment of the contested measure – Ineffective pleas in law

(Art. 263 TFEU)

(see paragraph 53)

3. 

Action for annulment – Actionable measures – Concept – Measures producing binding legal effects – European Anti-Fraud Office (OLAF) investigation report – Not included

(Art. 263 TFEU)

(see paragraph 56)

4. 

Acts of the institutions – Statement of reasons – Obligation – Scope – Assessment of the duty to state reasons by reference to the circumstances of the case

(Art. 296, second para., TFEU; Charter of Fundamental Rights of the European Union, Art. 41(2)(c))

(see paragraphs 63-65)

5. 

Actions for damages – Autonomy in relation to the action for annulment – Scope

(Arts 263, fourth para., and 340, second para., TFEU)

(see paragraph 75)

6. 

Judicial proceedings – Res judicata – Scope – Preliminary ruling by the Court on the validity of an EU law measure – Action for annulment putting forward pleas and arguments similar to those relied on in the preliminary ruling proceedings – Judgment of the Court not res judicata – Division of competences between the Court of Justice and the General Court – Points of law decided by the Court called into question by the General Court

(Arts 263 and 267 TFEU)

(see paragraph 77)

7. 

Own resources of the European Union – Protection of the European Union’s financial interests – Fight against fraud and other illegal activities – Obligation of the Member States to establish effective and deterrent penalties – Offences affecting the financial interests of the European Union – Freedom to conduct a business – Business secrecy – Restrictions on the exercise of fundamental rights justified in the public interest – Observance by the Commission of the principle of sound financial management

(Arts 310, 317 and 325(1) TFEU; Charter of Fundamental Rights of the European Union, Art. 16; European Parliament and Council Regulation No 883/2013, Art. 3(2); Council Regulation No 2185/96, Art. 7(1))

(see paragraphs 86-89)

8. 

EU law – Principles – Principle of sound administration – Duty of the competent institution to examine carefully and impartially all the relevant aspects of the individual case – Scope

(Charter of Fundamental Rights of the European Union, Art. 41(1))

(see paragraphs 100, 101)

9. 

EU law – Principles – Principle of sound administration – Duty of diligence – Scope

(Charter of Fundamental Rights of the European Union, Art. 41(1))

(see paragraph 104)

10. 

EU law – Principles – Protection of legitimate expectations – Conditions – Specific assurances given by the authorities – Meaning

(see paragraphs 121, 122)

11. 

EU law – Principles – Proportionality – Scope

(see paragraphs 135, 165)

12. 

European Anti-Fraud Office (OLAF) – Investigations – On-the spot checks and inspections – Determination of the information and documents necessary for on-the spot checks and inspections to be carried out properly – OLAF’s discretion

(European Parliament and Council Regulation No 883/2013, Art. 3; Council Regulation No 2185/96, Art. 7(1))

(see paragraph 146)

13. 

EU budget – Financial regulation – Administrative sanctions which may be imposed by the Commission – Compliance with the principle of proportionality in determining the financial penalty imposed – Judicial review – Unlimited jurisdiction of the EU judicature – Scope

(European Parliament and Council Regulation No 966/2012, as amended by Regulation 2015/1929, Arts 106(3) and 108(11))

(see paragraphs 162, 179)

14. 

Action for annulment – Pleas in law – Infringement of essential procedural requirements – Failure to comply with a mandatory procedural requirement liable to render the final decision of an institution unlawful – Conditions

(Art. 263, second para., TFEU; Council Regulation No 1225/2009, Art. 2(7)(c))

(see paragraph 183)

15. 

Non-contractual liability – Conditions – Unlawfulness – Damage – Causal link – One of the conditions not satisfied – Action for damages dismissed in its entirety

(Art. 340, second para., TFEU)

(see paragraphs 189, 190)

16. 

Non-contractual liability – Conditions – Unlawfulness – Sufficiently serious breach of a rule of law intended to confer rights on individuals – Rule of law intended to confer rights on individuals – Meaning

(Art. 340, second para., TFEU)

(see paragraph 191)

1. 

Dismisses the action;

2. 

Orders Vialto Consulting Kft. to pay the costs.