Judgment of the Court (Eighth Chamber) of 19 December 2024.#Rustrans SRL v Ministerul Agriculturii şi Dezvoltării Rurale - Direcţia Generală Pescuit - Autoritatea de Management pentru POPAM.#Request for a preliminary ruling from the Curtea de Apel Bacău.#Reference for a preliminary ruling – Common fisheries policy – European Maritime and Fisheries Fund (EMFF) – Regulation (EU) No 1303/2013 – Article 69 – Concept of ‘eligible expenditure’ – Articles 4 and 125 – Regulation (EU) No 508/2014 – Article 48(1)(c) – Modernisation of an aquaculture unit – Regulation (EU, Euratom) 2018/1046 – Article 33 – Principle of sound financial management – Contribution in kind in the form of land and buildings located on that land – Direct link between the contribution in kind and the operation financed.#Case C-392/23.