62024TJ0158_INF
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.