Case C-692/23, AVR-Afvalverwerking: Judgment of the Court (Fifth Chamber) of 15 January 2026 (request for a preliminary ruling from the Gerechtshof Den Haag – Netherlands) – AVR-Afvalverwerking BV v NV BAR-Afvalbeheer, Gemeente Barendrecht, Gemeente Albrandswaard, Gemeente Ridderkerk, NV Irado, Afvalsturing Friesland NV (Reference for a preliminary ruling – Public procurement – Directive 2014/24/EU – Article 12(3) – Public contract awarded directly to a legal person jointly controlled by the contracting authorities – Conditions – Threshold of the activities of the controlled legal person carried out in the performance of tasks entrusted to it by the contracting authorities – Article 12(5) – Consideration of the turnover of the subsidiaries of the group of which the controlled legal person is the parent company – EU accounting legislation – Directive 2013/34/EU – Articles 22 and 24 – Preparation of consolidated financial statements)