32In that regard, the Court held that the non bis in idem principle must be observed in proceedings for the imposition of fines under competition law. That principle thus precludes, in competition law matters, an undertaking’s being found liable or the bringing of proceedings against it afresh on the grounds of anticompetitive conduct for which it has been penalised or declared not to be liable by a prior decision that can no longer be challenged (judgments of 14 February 2012, Toshiba Corporation and Others, C‑17/10, EU:C:2012:72, paragraph 94 and the case-law cited, and of 3 April 2019, Powszechny Zakład Ubezpieczeń na Życie, C‑617/17, EU:C:2019:283, paragraph 28).
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