Case C-281/07: Judgment of the Court (Second Chamber) of 15 January 2009 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Hauptzollamt Hamburg-Jonas v Bayerische Hypotheken- und Vereinsbank AG (Regulation (EC, Euratom) No 2988/95 — Protection of the European Communities' financial interests — Article 3 — Recovery of an export refund — Error on the part of the national authorities — Limitation period)
Date: 2009-01-15
Institutions: Court of Justice
Subjects: central government, export refund, interpretation of the law, limitation of legal proceedings

21.3.2009

EN

Official Journal of the European Union

C 69/7

Parties to the main proceedings

Applicant: Hauptzollamt Hamburg-Jonas

Defendants:
Josef Vosding Schlacht-, Kühl- und Zerlegebetrieb
GmbH & Co. (C-278/07), Vion Trading GmbH (C-279/07), Ze
Fu Fleischhandel GmbH (C-280/07),

Re:

Judgment of the Court (Second Chamber) of 15 January
2009 (reference for a preliminary ruling from the Bundes-
finanzhof — Germany) — Hauptzollamt Hamburg-Jonas v
Bayerische Hypotheken- und Vereinsbank AG

(Case C-281/07) (1)

(Regulation (EC, Euratom) No 2988/95 — Protection of the
European Communities' financial
interests — Article 3 —
Recovery of an export refund — Error on the part of the
national authorities — Limitation period)

(2009/C 69/10)

Language of the case: German

the first sentence of

Reference for a preliminary ruling — Bundesfinanzhof — Inter-
pretation of
the first subparagraph of
Article 3(1) and of Article 3(3) of Council Regulation (EC,
Euratom) No 2988/95 of 18 December 1995 on the protection
interests (OJ 1995
of
L 312, p. 1) — Determination of the limitation period applic-
able to irregularities committed before the entry into force of
Regulation No 2988/95 and involving recovery of an export
refund

the European Communities'

financial

Operative part of the judgment

1) The limitation period laid down in the first subparagraph of
Article 3(1) of Council Regulation (EC, Euratom) No 2988/95 of
18 December 1995 on the protection of the European Commu-
nities' financial
interests is applicable to administrative measures
such as the recovery of export refunds wrongly received by the
exporter as a result of irregularities it committed.

2) In situations such as those at issue in the main proceedings, the
limitation period provided for in the first subparagraph of Article 3
(1) of Regulation No 2988/95:

— applies to irregularities committed before the entry into force of

that regulation;

Referring court

Bundesfinanzhof

Parties to the main proceedings

Applicant: Hauptzollamt Hamburg-Jonas

Defendant: Bayerische Hypotheken- und Vereinsbank AG

Re:

the first sentence of

Reference for a preliminary ruling — Bundesfinanzhof — Inter-
the first subparagraph of
pretation of
Article 3(1) of Council Regulation (EC, Euratom) No 2988/95
of 18 December 1995 on the protection of
the European
interests (OJ 1995 L 312, p. 1) —
Communities'
Applicability of
laid down by Regulation
time-limit
No 2988/95 in the case of recovery of an export refund granted
as a result of an error on the part of the national authorities but
without any wrongdoing on the part of the trader concerned

financial
the

— starts to run from the date on which the irregularity at issue

was committed.

Operative part of the judgment

3) The longer limitation periods which Member States retain the
possibility of applying under Article 3(3) of Regulation No
2988/95 may result from general provisions of law predating the
adoption of that regulation.

The limitation period of four years laid down in the first 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 is not applicable to a claim for recovery of an export
refund unduly granted to an exporter as a result of an error on the
part of the national authorities, where that exporter did not commit
any irregularity within the meaning of Article 1(2) of that regulation.

(1) OJ C 211, 8.9.2007.

(1) OJ C 211, 8.9.2007.