Request for a preliminary ruling from the Bundesverwaltungsgericht (Germany) lodged on 8 June 2018 — Landwirtschaftskammer Niedersachsen v Reinhard Westphal

(Case C-378/18)

(2018/C 301/19)

Language of the case: German

Referring court

Bundesverwaltungsgericht

Parties to the main proceedings

Applicant: Landwirtschaftskammer Niedersachsen

Defendant: Reinhard Westphal

Questions referred

1.	Does the prescription period within the meaning of Article 49(6) of Regulation (EC) No 2419/2001 (1) begin with the payment of the aid or is the beginning of that period governed by the first sentence of the second subparagraph of Article 3(1) of Regulation (EC, Euratom) No 2988/95? (2)

2.	Are the prescription rules under Article 49(6) of Regulation (EC) No 2419/2001 or Article 3(1) of Regulation (EC, Euratom) No 2988/95 provisions which impose administrative penalties within the meaning of the second sentence of Article 2(2) of Regulation (EC, Euratom) No 2988/95?

Can Article 52a of Regulation (EC) No 2419/2001 with its provision regarding the retroactive application of the prescription rule of Article 49(5) of Regulation (EC) No 2419/2001 also be applied analogously to Article 49(6) of Regulation (EC) No 2419/2001?

If the first sentence of the second subparagraph of Article 3(1) of Regulation (EC, Euratom) No 2988/95 is applicable (first question), the other questions do not need to be answered; if it is not applicable, the third question becomes devoid of object if the second question is answered in the affirmative.

(1) Commission Regulation (EC) No 2419/2001 of 11 December 2001 laying down detailed rules for applying the integrated administration and control system for certain Community aid schemes established by Council Regulation (EEC) No 3508/92 (OJ 2001 L 327, p. 11).

(2) 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).