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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)
ECLI:EU:UNKNOWN:62023CA0368
62023CA0368
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Official Journal of the European Union
C series
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C/2024/6623
11.11.2024
(Case C-368/23,
Fautromb)
(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.
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ELI: http://data.europa.eu/eli/C/2024/6623/oj
ISSN 1977-091X (electronic edition)
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Language of the case: French.