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Document 62007CA0278
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)
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)
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)
OJ C 69, 21.3.2009, p. 6–7
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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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
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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. |
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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:
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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. |