Judgment of the Court (Fifth Chamber) of 11 January 2024.#Planistat Europe and Hervé-Patrick Charlot v European Commission.#Appeal – Second paragraph of Article 340 TFEU – Non-contractual liability of the European Union – Regulation (EC) No 1073/1999 – Investigations conducted by the European Anti-Fraud Office (OLAF) – External investigation by OLAF – ‘Eurostat’ case – Forwarding by OLAF of information concerning matters liable to result in criminal proceedings to the national judicial authorities before the conclusion of the investigation – Filing of a complaint by the European Commission before the conclusion of the OLAF investigation – National criminal proceedings – Ruling that there is no need to adjudicate which has become final – Concept of a ‘sufficiently serious breach’ of a rule of EU law intended to confer rights on individuals – Material and non-material damage allegedly suffered by the appellants