Case C-137/24 P: Judgment of the Court (First Chamber) of 27 November 2025 – Michael Heßler v European Commission (Appeal – Civil service – Staff Regulations of Officials of the European Union – Pre-litigation procedure – Article 90 – Concept of an act adversely affecting an official – Tax for the benefit of the European Union – Regulation (EEC, Euratom, ECSC) No 260/68 – Article 3 – Tax abatement for a dependent child – Conditions for granting – Concept of dependent child – Annex VII to the Staff Regulations – Article 2