In Europark Latvia and Skidata (C-353/24), the Court of Justice of the EU clarified a key issue for businesses using software solutions.
The Court held that national rules requiring suppliers to disclose full software source code for conformity checks qualify as technical regulations under EU law. Such rules must be notified in advance to the European Commission under Directive (EU) 2015/1535. Because Latvia failed to do so, the rule cannot be enforced against businesses.
This supports the challenge to the Tax Authority’s decision to remove the devices from the national register and reinforces that Member States must follow EU procedural safeguards when regulating innovative digital technologies.