Case C-164/22, Juan: Judgment of the Court (First Chamber) of 21 September 2023 (request for a preliminary ruling from the Audiencia Nacional — Spain) — Execution of the European arrest warrant issued against Juan (Reference for a preliminary ruling — Judicial cooperation in criminal matters — Framework Decision 2002/584/JHA — European arrest warrant — Grounds for non-execution — Point 2 of Article 3 — Principle ne bis in idem — Concept of ‘same acts’ — Set of concrete circumstances which are inextricably linked together — Fraudulent activities carried out by the requested person in two Member States, through two separate legal entities and to the detriment of different victims)