Judgment_paragraph 64 · Ferrovienord SpA v Nazionale di Statistica – ISTAT and Federazione Italiana Triathlon v Istituto Nazionale di Statistica - ISTAT and Ministero dell'Economia e delle Finanze (C-363/21)

64First, as regards the question whether national legislation, in the present case Article 23-quater, as interpreted by the referring court, complies with the requirements arising from Regulation No 549/2013, it must be pointed out that it is clear from recital 14 of that regulation that, for the purposes of the European Union, and in particular for the formulation and monitoring of its economic and social policies, the ESA 2010 establishes a reference framework intended for the drawing up of the accounts of the Member States. In that regard, as stated in recital 3 of that regulation, those accounts should be drawn up on the basis of a single set of principles that are not open to differing interpretations, so that comparable results can be obtained (judgment of 3 October 2019, Fonds du Logement de la Région de Bruxelles-Capitale, C‑632/18, EU:C:2019:833, paragraph 32).