Keywords

Summary



Keywords

1. European Union’s own resources – Regulation on the protection of the European Union’s financial interests – Proceedings in respect of irregularities – Limitation period – Applicability of longer national limitation periods

(Council Regulation No 2988/95, Art. 3(3))

2. European Union’s own resources – Regulation on the protection of the European Union’s financial interests – Proceedings in respect of irregularities – Limitation period – Applicability of longer national limitation periods

(Council Regulation No 2988/95, Art. 3(1), first subpara., and (3))

3. European Union’s own resources – Regulation on the protection of the European Union’s financial interests – Proceedings in respect of irregularities – Limitation period – Applicability of longer national limitation periods

(Council Regulation No 2988/95, Art. 3(1), first subpara., and (3))

Summary

1. The principle of legal certainty does not preclude in principle, in the context of the protection – as defined by Regulation No 2988/95 on the protection of the European Communities’ financial interests – of the European Union’s financial interests and pursuant to Article 3(3) of that regulation, the national authorities and courts of a Member State from applying by analogy to proceedings relating to repayment of a wrongly granted export refund a limitation period derived from a general provision of national law, provided, however, that such application resulting from a judicially determined practice was sufficiently foreseeable, a matter which it is for the national court to establish.

(see para. 35, operative part 1)

2. The principle of proportionality precludes, in the context of exercise by the Member States of the power which they are given by Article 3(3) of Regulation No 2988/95 on the protection of the European Communities’ financial interests, application of a 30-year limitation period to proceedings relating to repayment of wrongly received refunds.

In light of the objective of protecting the European Union’s financial interests, an objective for which the European Union legislature considered that a limitation period of four, or indeed even three, years was already in itself sufficient to enable the national authorities to bring proceedings in respect of an irregularity detrimental to those financial interests and capable of leading to the adoption of a measure such as recovery of a wrongly received advantage, to grant those authorities a period of 30 years goes beyond what is necessary for a diligent public service.

(see paras 43, 47, operative part 2)

3. In a situation falling within the scope of Regulation No 2988/95 on the protection of the European Communities’ financial interests, the principle of legal certainty precludes a longer limitation period within the meaning of Article 3(3) of that regulation from resulting from a limitation period under the general law that is reduced by case-law so that, when applied, it complies with the principle of proportionality, since, in any event, the four-year limitation period provided for in the first subparagraph of Article 3(1) of Regulation No 2988/95 can be applied in such circumstances.

(see paras 50, 54, operative part 3)