Case C-347/20: Judgment of the Court (Fifth Chamber) of 27 January 2022 (request for a preliminary ruling from the Administratīvā rajona tiesa — Latvia) — SIA ‘Zinātnes parks’ v Finanšu ministrija (Reference for a preliminary ruling — Structural Funds — European Regional Development Fund (ERDF) — Regulation (EU) No 1303/2013 — Co-financing programme — State aid — Regulation (EU) No 651/2014 — Scope — Limits — Concepts of ‘subscribed share capital’ and ‘undertaking in difficulty’ — Exclusion of undertakings in difficulty from ERDF support — Conditions for the taking effect of an increase of the subscribed share capital — Date of submission of evidence of that increase — Principles of non-discrimination and transparency)