AVR-Afvalverwerking BV v NV BAR-Afvalbeheer and Others (C-692/23)

Judgment of 15 Jan 2026

law://eu/cjeu/2023/c-692-23/operative@2026-11-14

Operative part

On those grounds, the Court (Fifth Chamber) hereby rules: Point (b) of the first subparagraph of Article 12(3) of Directive 2014/24/EU of the European Parliament and of the Council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC, read in conjunction with the first subparagraph of Article 12(5) of Directive 2014/24,must be interpreted as meaning that the condition that more than 80% of the activities of the controlled legal person must be carried out in the performance of tasks entrusted to it by the controlling contracting authorities, where that condition is determined according to the turnover criterion and that controlled legal person is the parent company of a group, requires that the turnover of the other entities belonging to that group must also be taken into account, where appropriate on the basis of the consolidated turnover which that legal person is required to establish under Articles 22 and 24 of Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC.

AVR-Afvalverwerking BV v NV BAR-Afvalbeheer and Others (C-692/23)

Operative part

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Operative part