Provisional text

Judgment of the General Court (Third Chamber) of 27 April 2016 —
ANKO v Commission

(Case T‑155/14)

Arbitration clause — Subsidy contracts concluded in the context of the Sixth framework programme for research, technological development and demonstration activities (2002-2006) — Persona and Terregov projects — Eligible costs — Reimbursement of sums paid — Counter-claim — Default interest

1.                     Judicial proceedings — General Court seised under an arbitration clause — Contract subject to national law — Applicability of the relevant national law — Inapplicability of the national rules on jurisdiction — National rules of evidence falling within the relevant law (Art. 272 TFEU) (see paras 39-47)

2.                     EU budget — EU financial assistance — Obligation on the beneficiary to comply with the conditions for grant of the assistance — Drawing up of an audit report by the Commission — Audit report not constituting a document preparatory to a measure adversely affecting the applicant — Audi alteram partem principle and right to be heard not applicable (Arts 288 TFEU and 299 TFEU) (see paras 54-56)

3.                     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 — Demonstration that the expenses actually incurred — Burden of proof (Art. 317 TFEU) (see paras 65-67, 122, 123)

4.                     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 — Demonstration that the expenses actually incurred — Staff costs — Non-compliance with obligation to produce reliable time-sheets in order to justify the staff costs declared by way of implementation of the agreements — Ineligible expenses (see paras 82-92)

5.                     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 — Demonstration that the expenses actually incurred — Financial audit established by the Commission — Refusal to grant access to information requested by the auditors — Infringement of the conditions for granting the assistance (see paras 103-113)

6.                     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 — Proceedings brought by the Commission for the recovery of advances made in the context of the assistance — Claim for recovery arising from stipulations in the contracts — Proportionality principle not applicable (see para. 127)

7.                     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 — Proceedings brought by the Commission for the recovery of advances made in the context of the assistance — Account taken of the conclusions of a final audit report (see para. 135)

Re:

APPLICATIONS, under Article 272 TFEU, seeking, on the one hand, first, a declaration that the Commission’s demand for reimbursement of the subsidies paid to the applicant in implementation of the contracts No. 045459 ‘Perceptual spaces promoting independent aging’, and No. 507749 ‘Impact of e-governance on local and regional administrative services’, concluded in the context of the Sixth framework programme for research, technological development and demonstration activities (2002-2006) is unfounded, and, second, to order the Commission to pay the balance of the unpaid subsidies under the first of those contracts and, on the other, to order the applicant, by way of counterclaim, to reimburse the subsidies unduly paid under those contracts.

Operative part

The Court:

1. Dismisses the appeal brought by ANKO AE Antiprosopeion, Emporiou kai Viomichanias;

2. Orders ANKO AE Antiprosopeion, Emporiou kai Viomichanias to pay the European Commission the sum of EUR 606 570.61, corresponding to the reimbursement of the financial contributions which it received under contracts No. 045459 ‘Perceptual spaces promoting independent aging’ and No. 507749 ‘Impact of e-governance on local and regional administrative services’, concluded in the context of the Sixth framework programme for research, technological development and demonstration activities (2002-2006) plus default interest as from 3 May 2014 at the rate of 3.75%;

3. Orders ANKO AE Antiprosopeion, Emporiou kai Viomichanias to pay the costs.