Opinion of the Advocate General — ECLI:EU:C:2003:670
Date: 2003-12-11
Language of the case: German
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Agriculture and Fisheries;Financial provisions;Agricultural structures;Own resources
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary of the Judgment Agriculture – Common agricultural policy – Integrated administration and control system for certain aid schemes – ‘Livestock’ aid – Irregularity giving rise to a penalty under Regulation No 3887/92 – Regulation No 2419/2001 introducing less severe administrative penalties – Retroactive application required under Regulation No 2988/95 (Council Regulation No 2988/95, Art. 2(2); Commission Regulation No 3887/92, Art. 10(2)(a); Commission Regulation No 2419/2001, Art. 44(1)) Article 2(2) of Regulation No 2988/95 on the protection of the financial interests of the European Communities is to be interpreted as meaning that where, in an application for ‘livestock’ aid covered ratione temporis by Regulation No 3887/92 laying down detailed rules for applying the integrated administration and control system for certain Community aid schemes, there is an irregularity giving rise to a penalty under Article 10(2)(a) of that regulation, the competent authorities must apply retroactively the provisions of Article 44(1) of Regulation No 2419/2001 laying down detailed rules for applying the integrated administration and control system for certain Community aid schemes established by Council Regulation No 3508/92 on the ground that those provisions of Regulation No 2419/2001 are less severe as regards the conduct in question. (see para. 61, operative part)