Opinion of Advocate General Hogan delivered on 15 April 2021.#X.#Request for a preliminary ruling from the Rechtbank Amsterdam.#Reference for a preliminary ruling – Urgent preliminary ruling procedure – Judicial cooperation in criminal matters – Framework Decision 2002/584/JHA – European arrest warrant – Grounds for optional non-execution – Article 4(5) – Requested person has been finally judged in a third State in respect of the same acts – Sentence has been served or may no longer be executed under the law of the sentencing country – Implementation – Margin of discretion of the executing judicial authority – Concept of ‘same acts’ – Remission of sentence granted by a non-judicial authority as part of a general leniency measure.#Case C-665/20 PPU.