81Secondly, the principle ne bis in idem cannot cover any offences which, although committed during the same period as those which were the subject of a final decision handed down in another Member State, concern material facts other than those which were the subject of that decision (see, by analogy, judgment of 28 October 2022, Generalstaatsanwaltschaft München (Extradition and ne bis in idem), C‑435/22 PPU, EU:C:2022:852, paragraph 135 and the case-law cited).
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