Judgment of the General Court (Fourth Chamber) of 20 December 2023.#Michael Heßler v European 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 – Unlimited jurisdiction.#Case T-369/22.