Opinion of the Advocate General — ECLI:EU:C:2017:33
Date: 2017-01-19
Language of the case: Lithuanian
Subject matter: Economic, social and territorial cohesion;Financial provisions;Own resources
Procedure: Reference for a preliminary ruling
Origin: Lithuania

Summary — Judgment of the Court (Third Chamber), 15 June 2017 1. Own resources of the European Union — Regulation on the protection of the European Union’s financial interests— Proceedings relating to irregularities — Limitation period — Multiannual programmes — Concept (Council Regulation No 2988/95, Art. 3(1), second subpara.) 2. Own resources of the European Union — Regulation on the protection of the European Union’s financial interests — Continuous or repeated irregularity — Definition (Council Regulation No 2988/95, Art. 3(1)) 3. Own resources of the European Union — Regulation on the protection of the European Union’s financial interests — Proceedings relating to irregularities — Limitation period — Whether applicable to multiannual programmes — Point from which time starts to run (Council Regulations No 1164/94, as amended by the Act of Accession of 2003 and by Regulations No 1264/1999 and No 1265/1999, and No 2988/95, Art. 3(1)) 1. A project, such as that at issue in the main proceedings, consisting in the creation of a waste management system in a specific region and the implementation of which was envisaged over several years and financed by resources of the European Union, falls within the concept of a ‘multiannual programme’ within the meaning of the second sentence of the second 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. As regards, first, the terms used, it should be noted that the term ‘programme’ is broad in scope and that the terms ‘programme’ and ‘project’ may be used interchangeably for the purposes of Article 3(1) of Regulation No 2988/95. Thus, the concept of a ‘multiannual programme’, within the meaning of the second sentence of the second subparagraph of Article 3(1) of Regulation No 2988/95, is a transversal concept which can be found in all the fields covered by the policies of the European Union, in so far as the budgetary resources of the European Union are used. (see paras 46, 47, 51, operative part 1) 2. See the text of the decision. (see paras 54, 55) 3. Article 3(1) of Regulation No 2988/95 must be interpreted as meaning that the limitation period for an irregularity committed in the context of a ‘multiannual programme’, such as the project at issue in the main proceedings, runs from the date on which the irregularity in question was committed, in accordance with the first subparagraph of Article 3(1) of Regulation No 2988/95; if the irregularity is ‘continuous or repeated’, the limitation period runs from the day on which the irregularity ceases, in accordance with the second subparagraph of Article 3(1) of Regulation No 2988/95. In addition, a ‘multiannual programme’ is regarded as ‘definitively terminated’, within the meaning of the second sentence of the second subparagraph of Article 3(1) of Regulation No 2988/95, on the end date provided for in respect of that programme, in accordance with the rules which govern it. In particular, a multiannual programme governed by Council Regulation (EC) No 1164/94 of 16 May 1994 establishing a Cohesion Fund, as amended by Council Regulation (EC) No 1264/1999 of 21 June 1999, Council Regulation (EC) No 1265/1999 of 21 June 1999 and the Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded, must be regarded as being ‘definitively terminated’, within the meaning of that provision, on the date indicated in the European Commission decision approving that project as the deadline for completion of the work and for the making of the payments of the eligible expenditure related thereto, without prejudice to any extension, by a new decision of the Commission to that effect. (see para. 70, operative part 2)