Judgment of the Court (First Chamber) of 29 February 2024.#R.M. and E.M. v Eesti Vabariik (Põllumajanduse Registrite ja Informatsiooni Amet).#Request for a preliminary ruling from the Riigikohus.#Reference for a preliminary ruling – Agriculture – Common agricultural policy – Support for rural development by the European Agricultural Fund for Rural Development (EAFRD) – Protection of the financial interests of the European Union – Regulation (EC, Euratom) No 2988/95 – Article 7 – Administrative measures and penalties – Regulation No 1306/2013 – Articles 54 and 56 – Delegated Regulation (EU) No 640/2014 – Article 35 – Recovery of sums unduly paid to persons who have taken part in the irregularity – Concept of ‘beneficiary’.#Case C-437/22.