Opinion of Advocate General Emiliou delivered on 10 March 2022.#European Commission v Republic of Poland.#Appeal – Annulment of Implementing Decision (EU) 2017/1442 – Article 16(4) and (5) TEU – Article 3(2) and (3) of Protocol (No 36) on transitional provisions – Application ratione temporis – Council’s voting rules – Qualified majority.#Case C-207/21 P.