CELEX: 62007CA0278
Language: en
Date: 2009-01-29 00:00:00
Title: Joined Cases C-278/07 to C-280/07: Judgment of the Court (Second Chamber) of 29 January 2009 (references for a preliminary ruling from the Bundesfinanzhof — Germany) — Hauptzollamt Hamburg-Jonas v Josef Vosding Schlacht-, Kühl- und Zerlegebetrieb GmbH & Co. (Regulation (EC, Euratom) No 2988/95 — Protection of the European Communities' financial interests — Article 3 — Recovery of an export refund — Determining the limitation period — Irregularities committed before the entry into force of Regulation (EC, Euratom) No 2988/95 — Rule on limitation forming part of the general civil law of a Member State)

21.3.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 69/6
            
         Judgment of the Court (Second Chamber) of 29 January 2009 (references for a preliminary ruling from the Bundesfinanzhof — Germany) — Hauptzollamt Hamburg-Jonas v Josef Vosding Schlacht-, Kühl- und Zerlegebetrieb GmbH & Co.
   (Joined Cases C-278/07 to C-280/07) (1)
   
   (Regulation (EC, Euratom) No 2988/95 - Protection of the European Communities' financial interests - Article 3 - Recovery of an export refund - Determining the limitation period - Irregularities committed before the entry into force of Regulation (EC, Euratom) No 2988/95 - Rule on limitation forming part of the general civil law of a Member State)
   (2009/C 69/09)
   Language of the case: German
   Referring court
   Bundesfinanzhof, Germany
   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:
   Reference for a preliminary ruling — Bundesfinanzhof — Interpretation of the first sentence 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 of the European Communities' financial interests (OJ 1995 L 312, p. 1) — Determination of the limitation period applicable to irregularities committed before the entry into force of Regulation No 2988/95 and involving recovery of an export refund
   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 Communities' 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;
                        
                     
                           —
                        
                        
                           starts to run from the date on which the irregularity at issue was committed.
                        
                     
         
               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.
            
         
      (1)  OJ C 211, 8.9.2007.