Case C-412/25, CEOcorp: Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 23 June 2025 – CEOcorp UAB v Finansinių nusikaltimų tyrimo tarnyba prie Lietuvos Respublikos vidaus reikalų ministerijos
Date: 2025-06-23
Institutions: Court of Justice
Subjects: EU restrictive measure, Russo-Ukrainian issue, economic sanctions, freezing of assets, international sanctions, legal expenses, legal person, public limited company, right to justice








C_202505074EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/5074


29.9.2025






Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 23 June 2025 – CEOcorp UAB v Finansinių nusikaltimų tyrimo tarnyba prie Lietuvos Respublikos vidaus reikalų ministerijos


(Case C-412/25, CEOcorp)

(C/2025/5074)
Language of the case: Lithuanian

Referring court

Lietuvos vyriausiasis administracinis teismas

Parties to the main proceedings


Applicant: CEOcorp UAB

Defendant: Finansinių nusikaltimų tyrimo tarnyba prie Lietuvos Respublikos vidaus reikalų ministerijos

Questions referred







1.


Are the provisions of Article 2(3)(b) of Council Decision 2014/145/CFSP (1) and Article 4(1)(b) of Regulation No 269/2014 (2) applicable in circumstances such as those of the present case, that is to say, where the application of an exemption from the prohibition on the use of frozen funds is sought in respect of a payment made with regard to contractual obligations that arose and were discharged before the public limited liability company ‘INTER RAO Lietuva’ was included in the list of persons subject to sanctions?










2.


If the answer to the first question is in the affirmative, can the expenses of representing the company at shareholders’ meetings and of advising it on the opening of a bank account, on taxation, on restrictions on activities, on the application of sanctions and on other matters, by their very nature, be regarded as expenses associated with the provision of legal services within the meaning of Article 2(3)(b) of Council Decision 2014/145/CFSP and of Article 4(1)(b) of Regulation No 269/2014, that is to say, do Article 2(3)(b) of Council Decision 2014/145/CFSP and Article 4(1)(b) of Regulation No 269/2014 cover only legal services which directly relate to the right to an effective remedy, as enshrined in Article 47(1) of the Charter, in specific court proceedings and exclude situations where legal services are provided while acting for or on behalf of the client in the preparation of documents or in the exercise of other powers which relate to the client’s business activities and which do not relate to any specific or actual disputes that may arise before a court and/or a pre-trial investigative authority?










3.


If the answer to the first question is in the affirmative, when deciding whether to apply the exemption from the prohibition on the use of frozen funds for the purpose of reimbursing costs incurred in court proceedings, pursuant to Article 2(3)(b) of Council Decision 2014/145/CFSP and Article 4(1)(b) of Regulation No 269/2014, must account be taken of whether the person concerned has applied to the court for an award of the costs of the proceedings, in particular where the national legislation requires that person to do so before the examination of the substance of the case has been concluded?










4.


If the answer to the first question is in the negative, when deciding whether to apply an exemption to a payment intended to cover legal services provided by a third party to an entity before that entity was included in the list of persons subject to sanctions, inter alia, must account be taken of the case-law of the Court of Justice of the European Union and of the General Court of the European Union on the interpretation of the provision ‘intended exclusively for … reimbursement of incurred expenses associated with the provision of legal services’ and on the criteria for applying that provision?






(1)  Council Decision 2014/145/CFSP of 17 March 2014 concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine (OJ 2014 L 78, p. 16).

(2)  Council Regulation (EU) No 269/2014 of 17 March 2014 concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine (OJ 2014 L 78, p. 6).


ELI: http://data.europa.eu/eli/C/2025/5074/oj
ISSN 1977-091X (electronic edition)