Judgment of the Court (Seventh Chamber) of 18 December 2025.#SIA „EUROPARK LATVIA” and SKIDATA GmbH v Valsts ieņēmumu dienests.#Reference for a preliminary ruling – Industrial policy – Information procedure in the field of technical standards and regulations and of rules on Information Society services – Directive (EU) 2015/1535 – Concept of ‘technical regulation’ – National rule requiring the provision of the source code of software registered in the database of the tax authority to a body responsible for assessing the conformity of fiscal technical requirements – Article 34 TFEU – Measure having equivalent effect to a quantitative restriction on imports – Principle of proportionality.#Case C-353/24.