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Case C-561/22, Willy Hermann Service: Order of the Court (Ninth Chamber) of 7 March 2023 (request for a preliminary ruling from the Bundesverwaltungsgericht (Innsbruck) — Austria) — Willy Hermann Service GmbH, DI v Präsidentin des Landesgerichts Feldkirch (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Directive 2013/34/EU — Articles 30 and 51 — Publication of financial statements — Penalties for failure to publish — Imposition of periodic penalty payments by a civil court — Administrative procedure for the recovery of those periodic penalty payments, which have become final — Legislation precluding the review of those periodic penalty payments by an administrative court — Res judicata — Principle of effectiveness — Proportionality)
ECLI:EU:UNKNOWN:62022CB0561
62022CB0561
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15.5.2023
Official Journal of the European Union
C 173/8
(Case C-561/22, (1) Willy Hermann Service)
(Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court of Justice - Directive 2013/34/EU - Articles 30 and 51 - Publication of financial statements - Penalties for failure to publish - Imposition of periodic penalty payments by a civil court - Administrative procedure for the recovery of those periodic penalty payments, which have become final - Legislation precluding the review of those periodic penalty payments by an administrative court - Res judicata - Principle of effectiveness - Proportionality)
(2023/C 173/10)
Language of the case: German
Referring court
Parties to the main proceedings
Applicants: Willy Hermann Service GmbH, DI
Defendant: Präsidentin des Landesgerichts Feldkirch
Operative part of the order
EU law must be interpreted as not precluding national legislation which provides that an administrative court, which rules on the recovery of periodic penalty payments imposed on a company and its manager for failure to publish annual accounts, is bound by the decision of the civil court, which has become final, imposing those periodic penalty payments and setting their amount with a view to ensuring compliance with obligations under Articles 30 and 51 of Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC, as transposed into national law.
(1) Date lodged: 24.8.2022.
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