74In that regard, it must be stated that the ‘idem’ condition requires that the material facts be identical. Consequently, the principle ne bis in idem is not intended to be applied where the facts at issue are not identical, but merely similar (judgment of 23 March 2023, Generalstaatsanwaltschaft Bamberg (Reservation in relation to the principle ne bis in idem), C‑365/21, EU:C:2023:236, paragraph 37 and the case-law cited).
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