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published_at: '2026-07-25T16:28:37Z'
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updated_at: '2026-07-25T18:06:37Z'
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  doc_id: 62023CJ0692_SUM
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  issuer:
  - Court of Justice of the European Union
  doc_type: case-law
  feed_title: 3 - Case-law of the European Court of Justice
entities:
- name: THE IDOLM@STER 20th Anniversary MORE REALITY LIVE
  type: event
- name: Supreme_Court
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related_auto:
- name: 7月24日から26日のライブイベント
  type: event
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- name: KAMISABI展示
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title: Judgment of the Court (Fifth Chamber) of 15 January 2026.#AVR-Afvalverwerking
  BV v NV BAR-Afvalbeheer and Others.#Request for a preliminary ruling from the Gerechtshof
  Den Haag.#Reference for a preliminary ruling – Public procurement – Directive 2014/24/EU
  – Article 12(3) – Public contract awarded directly to a legal person jointly controlled
  by the contracting authorities – Conditions – Threshold of the activities of the
  controlled legal person carried out in the performance of tasks entrusted to it
  by the contracting authorities – Article 12(5) – Consideration of the turnover of
  the subsidiaries of the group of which the controlled legal person is the parent
  company – EU accounting legislation – Directive 2013/34/EU – Articles 22 and 24
  – Preparation of consolidated financial statements.#Case C-692/23.
---

# Judgment of the Court (Fifth Chamber) of 15 January 2026.#AVR-Afvalverwerking BV v NV BAR-Afvalbeheer and Others.#Request for a preliminary ruling from the Gerechtshof Den Haag.#Reference for a preliminary ruling – Public procurement – Directive 2014/24/EU – Article 12(3) – Public contract awarded directly to a legal person jointly controlled by the contracting authorities – Conditions – Threshold of the activities of the controlled legal person carried out in the performance of tasks entrusted to it by the contracting authorities – Article 12(5) – Consideration of the turnover of the subsidiaries of the group of which the controlled legal person is the parent company – EU accounting legislation – Directive 2013/34/EU – Articles 22 and 24 – Preparation of consolidated financial statements.#Case C-692/23.

## TL;DR
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## Key Points
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## Details
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## Source
元記事: [Judgment of the Court (Fifth Chamber) of 15 January 2026.#AVR-Afvalverwerking BV v NV BAR-Afvalbeheer and Others.#Request for a preliminary ruling from the Gerechtshof Den Haag.#Reference for a preliminary ruling – Public procurement – Directive 2014/24/EU – Article 12(3) – Public contract awarded directly to a legal person jointly controlled by the contracting authorities – Conditions – Threshold of the activities of the controlled legal person carried out in the performance of tasks entrusted to it by the contracting authorities – Article 12(5) – Consideration of the turnover of the subsidiaries of the group of which the controlled legal person is the parent company – EU accounting legislation – Directive 2013/34/EU – Articles 22 and 24 – Preparation of consolidated financial statements.#Case C-692/23.](https://eur-lex.europa.eu/legal-content/AUTO/?uri=CELEX:62023CJ0692_SUM) — published 2026-07-25T16:28:37Z