Case C-620/23, NOV ZHIVOT 1919: Judgment of the Court (Eighth Chamber) of 6 March 2025 (request for a preliminary ruling from the Administrativen sad Sofia-oblast – Bulgaria) – NOV ZHIVOT 1919 NCh v Rakovoditel na Upravlyavashtia organ na programata za transgranichno satrudnichestvo INTERREG-IPP (Reference for a preliminary ruling – Own resources of the European Union – Protection of the European Union’s financial interests – Regulation (EU) No 1299/2013 – Specific provisions for the support from the European Regional Development Fund to the European territorial cooperation goal – Article 27 – Recovery from the lead beneficiary of amounts paid as a result of an irregularity – Implementing regulation (EU) No 447/2014 – Instrument for Pre-accession Assistance (IPA II) – Specific implementing rules – Articles 40 and 46 – Financial correction in the event of irregularity – Financial correction decision addressed to a beneficiary other than the lead beneficiary – Right of the lead beneficiary to participate in administrative and judicial proceedings relating to that decision – Articles 41 and 47 of the Charter of Fundamental Rights of the European Union)