Advocate General (“AG”) Kokott handed down her opinion in an appeal by France against the General Court (“GC”) ruling upholding the Commission’s decision which cancelled part of the contribution of the European Regional Development Fund (ERDF) for EU structural assistance granted for renovation and extension of a holiday village in Martinique. The case concerns determining the circumstances in which private construction projects that are for the most part subsidized or financed by public funds should be subjected to a tender procedure under EU public procurement rules, particularly Article 2 of the Directive 93/37. Under the said Article, contracting authorities must ensure that a tender procedure is carried out when they subsidize directly by more than 50 % a works contract awarded by an entity other than themselves. The Article applies to only certain kinds of contracts, such as contracts relating to facilities intended for sports, recreation and leisure. The AG stated, first, that the GC had erred in law in considering simple tax credits as direct public subsidies within the meaning of the said Article. Furthermore, the AG found that the GC had also erred in law in considering that the renovation and extension works of the holiday village would fall under the concept of facilities intended for sports, recreation and leisure in accordance with the said Article. According to the AG, the Article covers only facilities that are in the general interest. The AG recommended that the Court of Justice of the European Union annuls both the ruling of the GC and the decision of the Commission. Source: Case C-115/2, Advocate General’s opinion 18/4/2013