Judgment of the Court (First Chamber) of 21 September 2023.#Ministerio Fiscal v Juan.#Request for a preliminary ruling from the Audiencia Nacional.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Framework Decision 2002/584/JHA – European arrest warrant – Grounds for non-execution – Point 2 of Article 3 – Principle ne bis in idem – Concept of ‘same acts’ – Set of concrete circumstances which are inextricably linked together – Fraudulent activities carried out by the requested person in two Member States, through two separate legal entities and to the detriment of different victims.#Case C-164/22.