Case C-561/22, Willy Hermann Service: Order of the Court (Ninth Chamber) of 7 March 2023 (request for a preliminary ruling from the Bundesverwaltungsgericht (Innsbruck) — Austria) — Willy Hermann Service GmbH, DI v Präsidentin des Landesgerichts Feldkirch (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Directive 2013/34/EU — Articles 30 and 51 — Publication of financial statements — Penalties for failure to publish — Imposition of periodic penalty payments by a civil court — Administrative procedure for the recovery of those periodic penalty payments, which have become final — Legislation precluding the review of those periodic penalty payments by an administrative court — Res judicata — Principle of effectiveness — Proportionality)