Judgment of the Court (Third Chamber) of 1 October 2020.#LSEZ SIA « Elme Messer Metalurgs » v Latvijas Investīciju un attīstības aģentūra.#Request for a preliminary ruling from the Rēzeknes tiesa.#Reference for a preliminary ruling – Structural Funds – European Regional Development Fund (ERDF) – Regulation (EC) No 1083/2006 – Article 2(7) – Concept of ‘irregularity’ – Infringement of a provision of EU law resulting from an act or omission on the part of an economic operator – Prejudice caused to the general budget of the European Union – Insolvency of the beneficiary’s sole business partner.#Case C-743/18.