Judgment — ECLI:EU:C:2010:825
Date: 2010-12-22
Language of the case: French
Court formation: Fourth Chamber
Subject matter: Agriculture and Fisheries;Financial provisions;Milk products
Procedure: Reference for a preliminary ruling
Origin: Belgium

Summary of the Judgment 1. Own resources of the European Union – Regulation on the protection of the European Union’s financial interests – Proceedings relating to irregularities – Limitation period – Irregularities committed in tendering procedures in the butter market (Council Regulation No 2988/95, Art. 3(1), first subpara, and Art. 3(3); Commission Regulation No 2571/97) 2. Own resources of the European Union – Regulation on the protection of the European Union’s financial interests – Proceedings relating to irregularities – Limitation period – Irregularities committed in tendering procedures in the butter market (Council Regulation No 2988/95, Arts 1 and 3(3); Commission Regulation No 2571/97) 1. Inasmuch as it does not lay down a limitation rule for bringing proceedings applicable to the clearing to an appropriate account of securities provided in tendering procedures in the butter, concentrated butter and cream market, Regulation No 2571/97 on the sale of butter at reduced prices and the granting of aid for cream, butter and concentrated butter for use in the manufacture of pastry products, ice-cream and other foodstuffs does not constitute sectoral rules providing for a ‘shorter period’ within the meaning of the second sentence of the first subparagraph of Article 3(1) of Regulation No 2988/95 on the protection of the European Communities’ financial interests. The four‑year limitation period established in the first sentence of the first subparagraph of Article 3(1) of Regulation No 2988/95 therefore applies to the clearing to an appropriate account of such securities, subject, however, to the possibility retained by the Member States, under Article 3(3) of that regulation, of providing for longer limitation periods. (see para. 50, operative part 1) 2. When bringing proceedings concerning an irregularity within the meaning of Article 1 of Regulation No 2988/95 on the protection of the European Communities’ financial interests, Member States retain the possibility of applying longer limitation periods within the meaning of Article 3(3) of that regulation, which extends, in the context of Regulation No 2571/97 on the sale of butter at reduced prices and the granting of aid for cream, butter and concentrated butter for use in the manufacture of pastry products, ice-cream and other foodstuffs, to situations in which the irregularities for which the successful tenderer is liable were committed by the persons with whom the tenderer has entered into contracts. Under the derogation provided for in Article 3(3) of Regulation No 2988/95, Member States retain wide discretion in fixing longer limitation periods which they intend to apply in cases involving an irregularity that is detrimental to the European Union’s financial interests. (see paras 54, 62, operative part 2)