# C_2009069EN.01000602.xml

| 21.3.2009 | EN | Official Journal of the European Union | C 69/6 |
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21.3.2009

EN

Official Journal of the European Union

C 69/6

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Judgment of the Court (Second Chamber) of 29 January 2009 (references for a preliminary ruling from the Bundesfinanzhof — Germany) — Hauptzollamt Hamburg-Jonas v Josef Vosding Schlacht-, Kühl- und Zerlegebetrieb GmbH & Co.

(Joined Cases C-278/07 to C-280/07) (1)

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(Regulation (EC, Euratom) No 2988/95 - Protection of the European Communities' financial interests - Article 3 - Recovery of an export refund - Determining the limitation period - Irregularities committed before the entry into force of Regulation (EC, Euratom) No 2988/95 - Rule on limitation forming part of the general civil law of a Member State)

(2009/C 69/09)

Language of the case: German

Referring court

Bundesfinanzhof, Germany

Parties to the main proceedings

Applicant: Hauptzollamt Hamburg-Jonas

Applicant:

Defendants: Josef Vosding Schlacht-, Kühl- und Zerlegebetrieb GmbH & Co. (C-278/07), Vion Trading GmbH (C-279/07), Ze Fu Fleischhandel GmbH (C-280/07),

Defendants:

Re:

Reference for a preliminary ruling — Bundesfinanzhof — Interpretation of the first sentence of the first subparagraph of Article 3(1) and of Article 3(3) of Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities' financial interests (OJ 1995 L 312, p. 1) — Determination of the limitation period applicable to irregularities committed before the entry into force of Regulation No 2988/95 and involving recovery of an export refund

Operative part of the judgment

| 1) | The limitation period laid down in the first subparagraph of Article 3(1) of Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities' financial interests is applicable to administrative measures such as the recovery of export refunds wrongly received by the exporter as a result of irregularities it committed. |
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1)

The limitation period laid down in the first subparagraph of Article 3(1) of Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities' financial interests is applicable to administrative measures such as the recovery of export refunds wrongly received by the exporter as a result of irregularities it committed.

| 2) | In situations such as those at issue in the main proceedings, the limitation period provided for in the first subparagraph of Article 3(1) of Regulation No 2988/95:






  — | applies to irregularities committed before the entry into force of that regulation; |
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2)

In situations such as those at issue in the main proceedings, the limitation period provided for in the first subparagraph of Article 3(1) of Regulation No 2988/95:

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applies to irregularities committed before the entry into force of that regulation;

| — | starts to run from the date on which the irregularity at issue was committed. |
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starts to run from the date on which the irregularity at issue was committed.

| 3) | The longer limitation periods which Member States retain the possibility of applying under Article 3(3) of Regulation No 2988/95 may result from general provisions of law predating the adoption of that regulation. |
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3)

The longer limitation periods which Member States retain the possibility of applying under Article 3(3) of Regulation No 2988/95 may result from general provisions of law predating the adoption of that regulation.

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(1)  OJ C 211, 8.9.2007.

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