Case C-147/23: Judgment of the Court (First Chamber) of 25 April 2024 – European Commission v Republic of Poland (Failure of a Member State to fulfil obligations – Article 258 TFEU – Protection of persons who report breaches of Union law – Directive (EU) 2019/1937 – Failure to transpose and notify the transposition measures – Article 260(3) TFEU – Application for the imposition of a lump sum and a daily penalty payment – Criteria for establishing the amount of the sanction – Automatic application of a coefficient for seriousness – Determination of the capacity to pay of the Member State