Joined Cases C-471/23 and C-477/23, Obshtina Veliko Tarnovo and Obshtina Belovo: Judgment of the Court (Eighth Chamber) of 6 March 2025 (requests for a preliminary ruling from the Varhoven administrativen sad – Bulgaria) – Obshtina Veliko Tarnovo (C-471/23), Obshtina Belovo (C-477/23) v Rakovoditel na Upravlyavashtia organ na Operativna programa Regioni v rastezh 2014-2020 (C-471/23), Rakovoditel na Upravlyavashtia organ na Operativna programa Okolna sreda 2014-2020 (C-477/23) (Reference for a preliminary ruling – Economic, social and territorial cohesion – Own resources of the European Union – Protection of the European Union’s financial interests – Regulation (EU) No 1303/2013 – Article 2(10) – Concept of beneficiary – Financial correction for breach of national public procurement legislation – Addressee of a financial correction decision – Determination of liability for that correction and contractual apportionment of that liability between the recipient of State aid and the manager of that aid – Participation in administrative and judicial proceedings relating to that decision – Articles 41 and 47 of the Charter of Fundamental Rights of the European Union)