Case C‑150/23

European Commission

v

Grand Duchy of Luxembourg

Judgment of the Court (Sixth Chamber) of 6 March 2025

(Failure of a Member State to fulfil obligations – Article 258 TFEU – Protection of persons who report breaches of Union law – Directive (EU) 2019/1937 – Article 26(1) and (3) – Failure to transpose and communicate transposition measures – Article 260(3) TFEU – Application for the imposition of a lump sum – Criteria for establishing the amount of the penalty – Automatic application of a coefficient for seriousness)

1. Approximation of laws – Protection of persons reporting breaches of Union law – Directive 2019/1937 – Failure to transpose within the prescribed period – Failure to fulfil obligations

   (Art. 258 TFEU; European Parliament and Council Directive 2019/1937, Art. 26(1) and (3))

   (see paragraphs 27, 31, operative part 1)

2. Actions for failure to fulfil obligations – Examination of the merits by the Court – Situation to be taken into consideration – Situation on expiry of the period laid down in the reasoned opinion

   (Art. 258 TFEU; European Parliament and Council Directive 2019/1937)

   (see paragraph 28)

3. Actions for failure to fulfil obligations – Judgment of the Court establishing the failure of a Member State to fulfil its obligations – Failure to fulfil the obligation to notify measures transposing a directive – Financial penalties – Discretion of the Court – Criteria

   (Art. 260(3) TFEU; European Parliament and Council Directive 2019/1937, Art. 26(1) and (3))

   (see paragraphs 43, 45-47, 49-51, 55-60, 65, 67, 68, 70)

See the text of the decision.