Judgment of the Court (First Chamber) of 2 March 2023.#Eurocostruzioni Srl v Regione Calabria.#Reference for a preliminary ruling – Structural Funds – Regulation (EC) No 1685/2000 – Eligibility of expenditure – Requirement of proof of payment – Receipted invoices – Accounting documents of equivalent probative value – Construction undertaken directly by the final beneficiary.#Case C-31/21.