# C_2014421EN.01001302.xml

| 24.11.2014 | EN | Official Journal of the European Union | C 421/13 |
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24.11.2014

EN

Official Journal of the European Union

C 421/13

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Judgment of the Court (Third Chamber) of 17 September 2014 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Cruz & Companhia Lda v Instituto de Financiamento da Agricultura e Pescas, IP (IFAP)

(Case C-341/13) (1)

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((Reference for a preliminary ruling - Protection of the European Union’s financial interests - Regulation (EC, Euratom) No 2988/95 - Article 3 - Proceedings relating to irregularities - European Agricultural Guidance and Guarantee Fund (EAGGF) - Recovery of export refunds wrongly received - Limitation period - Application of a longer national limitation period - General limitation period - Administrative measures and penalties))

2014/C 421/17

Language of the case: Portuguese

Referring court

Referring court

Supremo Tribunal Administrativo

Parties to the main proceedings

Parties to the main proceedings

Appellant: Cruz & Companhia Lda

Appellant:

Respondent: Instituto de Financiamento da Agricultura e Pescas, IP (IFAP)

Respondent:

Operative part of the judgment

Operative part of the judgment

| 1. | Article 3 of Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities’ financial interests must be interpreted as applying to procedures brought by the national authorities against recipients of European Union aid following irregularities found by the national body responsible for paying the export refunds under the European Agricultural Guidance and Guarantee Fund (EAGGF). |
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Article 3 of Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities’ financial interests must be interpreted as applying to procedures brought by the national authorities against recipients of European Union aid following irregularities found by the national body responsible for paying the export refunds under the European Agricultural Guidance and Guarantee Fund (EAGGF).

| 2. | The limitation period referred to in the first subparagraph of Article 3(1) of Regulation No 2988/95 is applicable not only to proceedings brought in respect of irregularities leading to the imposition of administrative penalties within the meaning of Article 5 of that regulation, but also to proceedings leading to the adoption of administrative measures within the meaning of Article 4 of that regulation. Although Article 3(3) of that regulation permits Member States to apply longer limitation periods than those of four or three years provided for in the first subparagraph of Article 3(1) thereof, arising from general provisions of law pre-dating the adoption of that regulation, the application of a limitation period of 20 years goes beyond what is necessary to achieve the objective of protecting the European Union’s financial interests. |
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2.

The limitation period referred to in the first subparagraph of Article 3(1) of Regulation No 2988/95 is applicable not only to proceedings brought in respect of irregularities leading to the imposition of administrative penalties within the meaning of Article 5 of that regulation, but also to proceedings leading to the adoption of administrative measures within the meaning of Article 4 of that regulation. Although Article 3(3) of that regulation permits Member States to apply longer limitation periods than those of four or three years provided for in the first subparagraph of Article 3(1) thereof, arising from general provisions of law pre-dating the adoption of that regulation, the application of a limitation period of 20 years goes beyond what is necessary to achieve the objective of protecting the European Union’s financial interests.

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(1)  OJ C 260, 7.9.2013.

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