29As regards the ‘bis’ condition, in order for a judicial decision to be regarded as having given a final ruling on the facts subject to a second set of proceedings, that decision must not only have become final but must also have been taken after a determination has been made as to the merits of the case (see, by analogy, judgment of 5 June 2014, M, C‑398/12, EU:C:2014:1057, paragraphs 28 and 30).
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