Case C-75/23, Parchetul de pe lângă Tribunalul Braşov: Order of the Court (Ninth Chamber) of 9 January 2024 (request for a preliminary ruling from the Curtea de Apel Braşov — Romania) — Criminal proceedings against M.A.sr, S.A.C.S., S.A.S. (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Acte éclairé — Identical questions — Protection of the financial interests of the European Union — Article 325(1) TFEU — PFI Convention — Article 2(1) — Obligation to counter fraud affecting the financial interests of the European Union by taking effective deterrent measures — Obligation to provide for criminal penalties — Value added tax (VAT) — Directive 2006/112/EC — Serious VAT fraud — Limitation period for criminal liability — Judgment of a constitutional court which had invalidated a national provision governing the reasons for interrupting that period — Systemic risk of impunity — Protection of fundamental rights — Article 49(1) of the Charter of Fundamental Rights of the European Union — Principle that offences and penalties must be defined by law — Requirements of foreseeability and precision of criminal law — Principle of the retroactive application of the more lenient criminal law (lex mitior) — Principle of legal certainty — National standard of protection of fundamental rights — Duty on the courts of a Member State to disapply judgments of the constitutional court and/or the supreme court of that Member State in the event that they are incompatible with EU law — Disciplinary liability of judges in the event of non-compliance with those judgments — Principle of the primacy of EU law)