Case C-437/22, Eesti Vabariik (Põllumajanduse Registrite ja Informatsiooni Amet): Judgment of the Court (First Chamber) of 29 February 2024 (request for a preliminary ruling from the Riigikohus - Estonia) - Criminal proceedings against R.M., E.M. (Reference for a preliminary ruling – Agriculture – Common agricultural policy – Support for rural development by the European Agricultural Fund for Rural Development (EAFRD) – Protection of the financial interests of the European Union – Regulation (EC, Euratom) No 2988/95 – Article 7 – Administrative measures and penalties – Regulation No 1306/2013 – Articles 54 and 56 – Delegated regulation No 640/2014 – Article 35 – Recovery of sums unduly paid to persons who have taken part in the irregularity – Concept of ‘beneficiary’)