CELEX: C2007/211/28
Language: en
Date: 2007-09-08 00:00:00
Title: Case C-278/07: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 13 June 2007 — Josef Vosding Schlacht-, Kühl- und Zerlegebetrieb GmbH & Co v Hauptzollamt Hamburg-Jonas

8.9.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 211/15
            
         Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 13 June 2007 — Josef Vosding Schlacht-, Kühl- und Zerlegebetrieb GmbH & Co v Hauptzollamt Hamburg-Jonas
   (Case C-278/07)
   (2007/C 211/28)
   Language of the case: German
   Referring court
   Bundesfinanzhof
   Parties to the main proceedings
   
      Applicant: Josef Vosding Schlacht-, Kühl- und Zerlegebetrieb GmbH & Co
   
      Defendant: Hauptzollamt Hamburg-Jonas
   Questions referred
   
               1.
            
            
               Must the limitation period prescribed in the first sentence of the first subparagraph of Article 3(1) of Council Regulation (EC, EURATOM) No 2988/95 (1) of 18 December 1995 on the protection of the European Communities' financial interests be applied even if an irregularity was committed or ceased before Regulation (EC, EURATOM) No 2988/95 entered into force?
            
         
               2.
            
            
               Is the limitation period prescribed in that provision applicable in general to administrative measures such as the recovery of export refunds granted as a result of irregularities?
            
         If the answers to those questions are in the affirmative:
   
               3.
            
            
               May a longer period pursuant to Article 3(3) of Regulation (EC, EURATOM) No 2988/95 be applied by a Member State even if such a longer period was already provided for in the law of the Member State before the abovementioned regulation was adopted? May such a longer period be applied even if it was not prescribed in a specific provision for the recovery of export refunds or for administrative measures in general, but resulted from a general rule of the Member State concerned covering all limitation cases not specifically regulated (‘catch-all’ provision)?
            
         
      (1)  OJ 1995 L 312, p. 1.