Case T-369/22: Judgment of the General Court of 20 December 2023 — Heßler v Commission (Civil service — Officials — Remuneration — Tax for the benefit of the European Union — Tax abatement — Article 3(4) of Regulation (EEC, Euratom, ECSC) No 260/68 — Abatement for a dependent child — Conditions for granting — Concept of ‘dependent child’ — Article 2 of Annex VII to the Staff Regulations — Claim for annulment — Failure to follow the pre-litigation procedure — Partial inadmissibility