Request for a preliminary ruling from the Curtea de Apel Bacău (Romania) lodged on 27 June 2023 – Rustrans SRL v Ministerul Agriculturii și Dezvoltării Rurale – Direcția Generală Pescuit – Autoritatea de Management pentru POPAM
(Case C-392/23, Rustrans)
Language of the case: Romanian
Referring court
Curtea de Apel Bacău
Parties to the main proceedings
Appellant: Rustrans SRL
Respondent: Ministerul Agriculturii și Dezvoltării Rurale – Direcția Generală Pescuit – Autoritatea de Management pentru POPAM
Questions referred
For the purpose of modernising an aquaculture unit by means of the investment referred to in Article 48(1)(c) of Regulation No 508/2014, 1 does the contribution in kind of land adjoining ponds, aquaculture plants or tanks made of concrete, as well as buildings present on that land, constitute eligible expenditure within the meaning of Article 69 of Regulation No 1303/2013 2 where modernisation of the aquaculture unit is carried out through the purchase of equipment, technological machinery and materials for the fish farm?
Must Article 48(1)(c) of Regulation No 508/2014, read in conjunction with Articles 4 and 125 of Regulation No 1303/2013 1 and Article 33 of Regulation 2018/1046 on the principle of sound financial management, be interpreted as meaning that there is no direct link between the modernisation of an aquaculture unit by means of expenditure on the purchase of equipment, technological machinery and materials for the fish farm located on the land and the contribution in kind of the land adjoining concrete ponds, land adjoining ponds for aquaculture plants, land adjoining concrete tanks and buildings located on that land?
Does the 10% limit referred to in Article 69(3)(b) of Regulation No 1303/2013 apply only to contributions consisting of land and buildings for which a cash payment is made for the purposes of a lease agreement [referred to in Article 69(1)(d)] or does it also apply to the contribution in kind [consisting of] land and immovable property belonging (not rented) to the beneficiaries?
Does Article 69 of Regulation No 1303/2013 set a limit of 10% only for the contribution in kind consisting of land or does it set a limit of 10% for the contribution in kind consisting of land and buildings?
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1 Regulation (EU) No 508/2014 of the European Parliament and of the Council of 15 May 2014 on the European Maritime and Fisheries Fund and repealing Council Regulations (EC) No 2328/2003, (EC) No 861/2006, (EC) No 1198/2006 and (EC) No 791/2007 and Regulation (EU) No 1255/2011 of the European Parliament and of the Council (OJ 2014 L 149, p. 1).
1 Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013 laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regulation (EC) No 1083/2006 (OJ 2013 L 347, p. 320).
1 Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012 (OJ 2018, L 193, p. 1).