Judgment — ECLI:EU:C:2015:541
Date: 2015-09-03
Language of the case: French
Court formation: Sixth Chamber
Subject matter: Financial provisions;Own resources
Procedure: Reference for a preliminary ruling
Origin: France

Summary — Judgment of the Court (Sixth Chamber), 3 September 2015 1. EU law — Interpretation — Methods — Literal, contextual and purposive interpretation 2. EU own resources — Regulation on the protection of the European Communities financial interests — Proceedings relating to irregularities — Limitation period — Applicability both to irregularities leading to the imposition of an administrative penalty and to irregularities which are the subject of an administrative measure (Council Regulation No 2988/95, Arts 3(1) to (3), 4 and 5) 1. See the text of the decision. (see para. 27) 2. The fourth subparagraph of Article 3(1) of Regulation No 2988/95 on the protection of the European Communities financial interests must be interpreted as meaning that the limitation which it lays down is applicable not only to proceedings concerning irregularities which lead to the imposition of administrative penalties within the meaning of Article 5 of the regulation, but also to proceedings which lead to the adoption of administrative measures within the meaning of Article 4 of the regulation. That interpretation is without prejudice to Article 3(3) of Regulation No 2988/95 according to which Member States are to retain the possibility of applying a period which is longer than that provided for in Article 3(1) and (2) of that regulation respectively. (see paras 32, 33, operative part)