Court of Justice of the European Union · EU
Judgment of the Court (Seventh Chamber) of 18 December 2025.#SIA „EUROPARK LATVIA” and SKIDATA GmbH v Valsts ieņēmumu dienests.#Reference for a preliminary ruling – Industrial policy – Information procedure in the field of technical standards and regulations and of rules on Information Society services – Directive (EU) 2015/1535 – Concept of ‘technical regulation’ – National rule requiring the provision of the source code of software registered in the database of the tax authority to a body responsible for assessing the conformity of fiscal technical requirements – Article 34 TFEU – Measure having equivalent effect to a quantitative restriction on imports – Principle of proportionality.#Case C-353/24.
- Identifier
- CELEX 62024CJ0353_SUM
- Status
- decided
- Decided
- 18 December 2025
- Official source
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62024CJ0353_SUM
- Source provider
- eurlex
- Retrieved
- 2026-08-27T06:54:45.877Z
Identifier
- CELEX: 62024CJ0353_SUM
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