Court of Justice 29 June 2023, C-107/23 PPU (Criminal proceedings against C.I. and Others.)

OPINION OF ADVOCATE GENERAL CAMPOS SÁNCHEZ-BORDONA delivered on 29 June 2023 ( 1 ) Case C‑107/23 PPU [Lin] ( i ) C.I., C.O., K.A., L.N., S.P. v Statul român (Request for a preliminary ruling from the Curtea de Apel Braşov (Court of Appeal, Braşov, Romania)) (Reference for a preliminary ruling – Protection of the Union’s financial interests – VAT fraud – Article 325(1) TFEU – PFI Convention –