Case C-357/24, Freistaat Bayern (Reimbursement of sick pay to an employer): Judgment of the Court (Ninth Chamber) of 26 March 2026 (request for a preliminary ruling from the Visoki trgovački sud – Croatia) – Freistaat Bayern v Euroherc osiguranje d.d. (Reference for a preliminary ruling – Social security – Coordination of social security systems – Regulation (EC) No 883/2004 – Article 1(q)(iv) – Concept of competent institution – Employer – Article 3(1)(a) – Concept of sickness benefits – Continued remuneration in respect of temporary incapacity for work – Article 85(1) – Benefits payable under the legislation of a Member State for injury sustained in the territory of another Member State – Employer’s right of action against a liable third party – Rights of the injured party – Subrogation