62022CJ0701_SUM
Case C‑701/22
SC AA SRL
v
MFE
(Request for a preliminary ruling from the Curtea de Apel Cluj)
Judgment of the Court (Third Chamber) of 17 October 2024
(Reference for a preliminary ruling – European Regional Development Fund (ERDF) – Regulation (EC) No 1083/2006 – Article 60 – Principle of sound financial management – Article 80 – Right of beneficiaries to receive payments as soon as possible and in full – Right to obtain interest for late payment – Principles of effectiveness and equivalence – Termination of an ERDF financing contract on account of irregularities committed during its implementation – Annulment of that termination – Correction of irregularities – Combating late payment in commercial transactions – Directive 2011/7/EU – Scope)
European Union own resources – Regulation on the protection of the Union’s financial interests – Prosecution of irregularities – Cancellation, with ex tunc effect, of the termination of a financing contract under the ERDF – Reimbursement by the managing authority of eligible expenditure under that financing – Obligation to pay interest on late payments – Compliance with the principle of sound financial management
(Council Regulation No 1083/2006, Arts 60 and 80)
(see paragraphs 36, 41, 47, operative part 1)
EU law – Rights conferred on individuals – Rights to reimbursement or payment of sums of money collected or refused by a Member State in breach of EU law – Right to payment of interest on those sums of money – Procedures – Application of national law – Conditions – Compliance with the principles of equivalence and effectiveness – Exclusion of interest for the period prior to the expiry of the time limit for repayment of the unduly paid sum – Not permissible
(Council Regulation No 1083/2006, Arts 60 and 80)
(see paragraphs 42, 43, 47, operative part 1)
European Union own resources – Regulation on the protection of the Union’s financial interests – Irregularity – National authority that did not apply any financial correction – Irregularities detected during the performance of a financing contract by a national court – Reimbursement by the national authority of eligible expenditure under that financing – Reduction of the amount of interest for late payment owed to the beneficiary of financing – Whether permissible – Condition – Compliance with the principle of proportionality
(Art. 4(3), second subpara., TEU; Council Regulation No 1083/2006, Arts 2(7) and 98(1) and (2))
(see paragraphs 52-54, operative part 2)
Approximation of laws – Combating late payment in commercial transactions – Directive 2011/7 – Scope – Commercial transaction – Concept – Financing agreement for the co-financing of a project to purchase equipment from a third party – Exclusion
(European Parliament and Council Directive 2011/7, Art. 2(1))
(see paragraphs 57-61, operative part 3)
See the text of the decision.