Joined Cases C-619/20 P and C-620/20 P: Judgment of the Court (Second Chamber) of 22 September 2022 — International Management Group (IMG) v European Commission (Appeal — Development cooperation — Implementation of the EU budget under indirect management by an international organisation — Decision to not entrust any new budget implementation tasks to an entity due to doubts as to its status as an international organisation — Action for annulment — Compliance with a judgment annulling a measure — Res judicata — Obligations and powers of the author of the annulled act — Preparatory act — Admissibility — Claim for damages — Rule of law intended to confer rights on individuals — EU financial regulations — Duty of diligence — Existence of a sufficiently serious infringement of that obligation — Specific examination on a case-by-case basis — Non-material harm — Appropriate and sufficient compensation by the annulment of the unlawful act — Material harm — Dispute not in a condition to be adjudicated upon — Referral back to the General Court)