Judgment_paragraph 28 · European Commission v Kingdom of Spain (C-140/15 P)

28The Commission then sets out the irregularities identified. These relate:— where the contracts relate to the first project, to the fact of having used award criteria incompatible with a provision of domestic Spanish law concerning the award of public contracts;— where the contracts relate to the second project, to the fact of having certified an item of expenditure as value added tax, while that expense was recoverable and, consequently, not eligible under Article 11 of Commission Regulation (EC) No 16/2003 of 6 January 2003 laying down special detailed rules for implementing Regulation No 1164/94 as regards eligibility of expenditure in the context of measures part-financed by the Cohesion Fund (OJ 2003 L 2, p. 7);— where the contracts relate to the third project, to the fact of having used the negotiated procedure without publication in breach of Article 7(3)(d) of Council Directive 93/37/EEC of 14 June 1993 concerning the coordination of procedures for the award of public works contracts (OJ 1993 L 199, p. 54) on the one hand, and Article 11(3)(e) of Council Directive 92/50/EEC of 18 June 1992 relating to the coordination of procedures for the award of public service contracts (OJ 1992 L 209, p. 1) on the other; and— where the contracts relate to the fourth project, to the fact of having used the negotiated procedure without publication in breach of Article 7(3)(d) of Directive 93/37 on the one hand, and Article 11(3)(e) of Directive 92/50 on the other.