Opinion of Advocate General Campos Sánchez-Bordona delivered on 12 January 2023.

Ferrovienord SpA v Nazionale di Statistica – ISTAT and Federazione Italiana Triathlon v Istituto Nazionale di Statistica - ISTAT and Ministero dell'Economia e delle Finanze.#Requests for a preliminary ruling from the Corte dei Conti.#References for a preliminary ruling – Second paragraph of Article 19(1) TEU – Obligation on Member States to provide remedies sufficient to ensure effective legal protection in the fields covered by EU law – Economic policy – Regulation (EU) No 549/2013 – European system of national and regional accounts in the European Union (ESA) – Directive 2011/85/EU – Requirements for budgetary frameworks of the Member States – National legislation limiting the jurisdiction of the audit court – Principles of effectiveness and equivalence – Article 47 of the Charter of Fundamental Rights of the European Union.#Joined Cases C-363/21 and C-364/21.