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(Reference for a preliminary ruling – Structural Funds – European Regional Development Fund (ERDF) – Regulation (EC) No 1083/2006 – Article 2(7) – Concept of ‘irregularity’ – Infringement of a provision of EU law resulting from an act or omission on the part of an economic operator – Prejudice caused to the general budget of the European Union – Insolvency of the beneficiary’s sole business partner)
REQUEST for a preliminary ruling under Article 267 TFEU from the Rēzeknes tiesa (Rēzekne City Court, Latvia), made by decision of 20 November 2018, received at the Court on 28 November 2018, in the proceedings
composed of A. Prechal, President of the Chamber, L.S. Rossi, J. Malenovský (Rapporteur), F. Biltgen and N. Wahl, Judges,
having regard to the written procedure and further to the hearing on 11 December 2019,
– LSEZ SIA ‘Elme Messer Metalurgs’, by L. Rasnačs, advokāts, and E. Petrocka-Petrovska, juriste,
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