CELEX: 62007CA0281
Language: en
Date: 2009-01-15 00:00:00
Title: 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)

21.3.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 69/7
            
         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
   (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
   Referring court
   Bundesfinanzhof
   Parties to the main proceedings
   
      Applicant: Hauptzollamt Hamburg-Jonas
   
      Defendant: Bayerische Hypotheken- und Vereinsbank AG
   Re:
   Reference for a preliminary ruling — Bundesfinanzhof — Interpretation of the first sentence of 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 (OJ 1995 L 312, p. 1) — Applicability of the time-limit laid down by Regulation 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
   Operative part of the judgment
   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.