Information;Judgment — ECLI:EU:T:2025:1043
Date: 2025-11-19
Language of the case: English
Court formation: Sixth Chamber
Procedure: Action for annulment

Judgment of the General Court (Sixth Chamber) of 19 November 2025 – Piql v Commission (Case T‑158/24) ( Grant agreement signed as part of the ‘Horizon 2020’ Framework Programme for Research and Innovation (2014-2020) – Ultra-secure data storage and long-term preservation of digital and analogue data – Decision to recover part of the grant – Enforceable decision – Article 299 TFEU – Article 110 of the EEA Agreement – Eligible costs – Article 122(2)(b) of Regulation (EU, Euratom) No 966/2012 – Article 23(5)(b) of Regulation (EU) No 1290/2013 – Concepts of ‘linked third parties’ and ‘affiliated entities’ – Admissibility of evidence) 1. Judicial proceedings – Production of evidence – Time limit – Evidence lodged out of time – No valid explanation for the lateness – Inadmissibility (Rules of Procedure of the General Court, Art. 85(3)) (see paragraphs 30, 31) 2. EU budget – EU financial assistance – Obligation on the beneficiary to comply with the conditions for grant of the assistance – Financing covering only expenses actually incurred – No demonstration that the costs have actually been incurred – Ineligible costs (Art. 317 TFEU) (see paragraph 40) 3. Industry – Action necessary to ensure the competitiveness of industry – Research and technological development – ‘Horizon 2020’ Framework Programme for Research and Innovation (2014-2020) – Grant agreement – Eligible costs – Concept – Profits of linked third parties and affiliated entities – Not included on account of the no-profit rule (European Parliament and Council Regulations No 1290/2013, Arts 23(5)(b) and (d), and 966/2012, Art. 122(2)(b)) (see paragraphs 63-72, 76) Operative part The Court: 1. Dismisses the action; 2. Orders Piql AS to pay the costs.