Judgment of the Court (First Chamber) of 8 March 2007 (Reference for a preliminary ruling from the Rovaniemen hallinto-oikeus (Finland)) — Länsstyrelson i Norrbottens län v Lapin liitto

(Case C-289/05) (1)

(Regulation (EC) No 1685/2000 - Annex - Point 1.8 of Rule No 1 - Structural Funds - Eligibility of expenditure - Taking into account of overheads)

(2007/C 95/13)

Language of the case: Finnish

Referring court

Rovaniemen hallinto-oikeus

Parties to the main proceedings

Applicant: Länsstyrelson i Norrbottens län

Defendant: Lapin liitto

Re:

Reference for a preliminary ruling — Rovaniemen hallinto-oikeus — Interpretation of Point 1.7 of Rule No 1 in the Annex to Commission Regulation (EC) No 1685/2000 of 28 July 2000 laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as regards eligibility of expenditure of operations co-financed by the Structural Funds (OJ 2000 L 193, p. 39) — Taking into account of overheads

Operative part of the judgment

Point 1.8 of Rule No 1 in the Annex to Commission Regulation (EC) No 1685/2000 of 28 July 2000 laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as regards eligibility of expenditure of operations co-financed by the Structural Funds, as amended by Commission Regulation (EC) No 448/2004 of 10 March 2004, does not preclude a method of calculating overheads as eligible expenditure for the purposes of a project co-financed by the Structural Funds, on the sole ground that the method is based on a percentage or proportion, in particular, of wage costs or time worked.

(1)  OJ C 271, 29.10.2005.