Case C-363/22 P: Judgment of the Court (Fifth Chamber) of 11 January 2024 — Planistat Europe SARL, Hervé-Patrick Charlot v European Commission (Appeal — Second paragraph of Article 340 TFEU — Non-contractual liability of the European Union — Regulation (EC) No 1073/1999 — Investigations conducted by the European Anti-Fraud Office (OLAF) — External investigation by OLAF — ‘Eurostat’ case — Forwarding by OLAF of information concerning matters liable to result in criminal proceedings to the national judicial authorities before the conclusion of the investigation — Filing of a complaint by the European Commission before the conclusion of the OLAF investigation — National criminal proceedings — Ruling that there is no need to adjudicate which has become final — Concept of a ‘sufficiently serious breach’ of a rule of EU law intended to confer rights on individuals — Material and non-material damage allegedly suffered by the appellants