Language of document :

Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 19 January 2021 – Eurocostruzioni Srl v Regione Calabria

(Case C-31/21)

Language of the case: Italian

Referring court

Corte suprema di cassazione

Parties to the main proceedings

Appellant in cassation: Eurocostruzioni Srl

Respondent in Cassation: Regione Calabria

Questions referred

Does Commission Regulation (EC) No 1685/2000 of 28 July 2000 laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 1 as regards eligibility of expenditure of operations co-financed by the Structural Funds, and in particular the provisions of point 2.1 of Rule No 1 of the Annex thereto (‘proof of expenditure’), require that proof of payment by final beneficiaries must necessarily be furnished by means of receipted invoices, even if the funding was granted to the beneficiary to construct a building using its own materials, tools and labour, or may there be a derogation, other than the one specifically provided for where this is not possible, which requires the presentation of ‘accounting documents of equivalent probative value’?

What is the correct interpretation of the phrase ‘accounting documents of equivalent probative value’?

Specifically, do the abovementioned provisions of [Regulation (EC) No 1685/2000] preclude national and regional law and consequent implementing measures which, in the event that funding has been granted to the beneficiary in order to construct a building using its own materials, tools and labour, provide for a system of auditing the publicly funded expenditure consisting of:

prior quantification of the works on the basis of a regional price list for public works and, for items not provided for therein, the current market prices estimated by the architect;

a subsequent report, with presentation of the accounts for the works, consisting of the measurement booklet and the accounting ledger, duly signed on each page by the director of works and the beneficiary undertaking, and the audit and confirmation of the works carried out, on the basis of the unit prices referred to in point (a), by an inspection committee appointed by the competent regional administrative authority?


1     Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds (OJ 1999 L 161, p. 1).