53With regard to the context of that concept, it should be borne in mind that the right to produce accounting documents of equivalent probative value is an exception to the general rule laying down the obligation to produce receipted invoices in order to justify the expenditure incurred by a final beneficiary. According to settled case-law, an exception to a general rule must be the subject of a strict interpretation (see, to that effect, judgment of 5 April 2022, Commissioner of An Garda Síochána and Others, C‑140/20, EU:C:2022:258, paragraph 40 and the case-law cited).
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