# C_2023155EN.01000501.xml

| 2.5.2023 | EN | Official Journal of the European Union | C 155/5 |
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2.5.2023

EN

Official Journal of the European Union

C 155/5

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Judgment of the Court (First Chamber) of 2 March 2023 (request for a preliminary ruling from the Corte suprema di cassazione — Italy) — Eurocostruzioni Srl v Regione Calabria

(Case C-31/21, (1) Eurocostruzioni)

(Reference for a preliminary ruling - Structural Funds - Regulation (EC) No 1685/2000 - Eligibility of expenditure - Requirement of proof of payment - Receipted invoices - Accounting documents of equivalent probative value - Construction undertaken directly by the final beneficiary)

(2023/C 155/06)

Language of the case: Italian

Referring court

Corte suprema di cassazione

Parties to the main proceedings

Applicant: Eurocostruzioni Srl

Defendant: Regione Calabria

Operative part of the judgment

| 1. | Point 2.1 of Rule No 1 of the annex to Commission Regulation (EC) No 1685/2000 of 28 July 2000 laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as regards eligibility of expenditure of operations co-financed by the Structural Funds, as amended by Commission Regulation (EC) No 448/2004 of 10 March 2004
  must be interpreted as not allowing the final beneficiary of funding for the construction of a building, which carried out that construction using its own resources, to justify the expenditure incurred by producing documents other than those expressly mentioned in that provision. |
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1.

Point 2.1 of Rule No 1 of the annex to Commission Regulation (EC) No 1685/2000 of 28 July 2000 laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as regards eligibility of expenditure of operations co-financed by the Structural Funds, as amended by Commission Regulation (EC) No 448/2004 of 10 March 2004

must be interpreted as not allowing the final beneficiary of funding for the construction of a building, which carried out that construction using its own resources, to justify the expenditure incurred by producing documents other than those expressly mentioned in that provision.

| 2. | Point 2.1 of Rule No 1 of the annex to Regulation No 1685/2000, as amended by Regulation No 448/2004,
  must be interpreted as meaning that, as regards the final beneficiary of funding for the construction of a building, which carried out that construction using its own resources, a measurement booklet and an accounting ledger may not be classified as ‘accounting documents of equivalent probative value’, within the meaning of that provision, except where, in the light of their specific content and the relevant national rules, those documents are capable of proving that the expenditure incurred by that final beneficiary was actually made, giving a true and accurate picture of that expenditure. |
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2.

Point 2.1 of Rule No 1 of the annex to Regulation No 1685/2000, as amended by Regulation No 448/2004,

must be interpreted as meaning that, as regards the final beneficiary of funding for the construction of a building, which carried out that construction using its own resources, a measurement booklet and an accounting ledger may not be classified as ‘accounting documents of equivalent probative value’, within the meaning of that provision, except where, in the light of their specific content and the relevant national rules, those documents are capable of proving that the expenditure incurred by that final beneficiary was actually made, giving a true and accurate picture of that expenditure.

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(1)  OJ C 98, 22.3.2021.

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