62024CJ0539_SUM
Case C‑539/24
Mikroregion Porta Bohemica
v
Odvolací finanční ředitelství
(Request for a preliminary ruling from the Nejvyšší správní soud)
Judgment of the Court (First Chamber) of 27 November 2025
(Reference for a preliminary ruling – Protection of the European Union’s financial interests – Regulation (EC, Euratom) No 2988/95 – Concept of ‘irregularity’ – Article 1(2) – Limitation periods – Article 3 – Starting point and duration of the limitation periods – Project co-financed through EU resources)
Own resources of the European Union – Regulation on protection of the financial interests of the Union – Proceedings relating to irregularities – Limitation period – National legislation providing for the general limitation period of four years – Limitation period for the adoption of a decision imposing a penalty – Maximum limit – Period double the general limitation period of four years
(Council Regulation No 2988/95, Art 3(1), fourth subpara., and 3)
(see paragraphs 18-23, 25, 28, operative part 1)
Own resources of the European Union – Regulation on protection of the financial interests of the Union – Proceedings relating to irregularities – Limitation period – Limitation period for the adoption of a decision imposing a penalty – Starting point of the limitation period – First day of the calendar year following that in which the irregularity was committed – Not permissible
(Council Regulation No 2988/95, Art. 3(1) and (3))
(see paragraphs 30-32, operative part 2)
Own resources of the European Union – Regulation on protection of the financial interests of the Union – Proceedings relating to irregularities – Limitation period – General limitation period of four years – Applicability to an irregularity affecting or likely to affect both the financial interests of the European Union and national financial interests
(Council Regulation No 2988/95, Arts 1(2) and 3)
(see paragraphs 35-42, 44, operative part 3)
See the text of the decision.