Case C‑59/14

Firma Ernst Kollmer Fleischimport und -export

v

Hauptzollamt Hamburg-Jonas

(Request for a preliminary ruling from the Finanzgericht Hamburg)

‛Reference for a preliminary ruling — Regulation (EC, Euratom) No 2988/95 — Protection of the European Union’s financial interests — Article 1(2) and the first subparagraph of Article 3(1) — Recovery of an export refund — Limitation period — Date from which time runs (dies a quo) — Act or omission by the economic operator — Occurrence of the prejudice — Continuous infringement — Single infringement’

Summary — Judgment of the Court (Fourth Chamber), 6 October 2015

1. EU law — Interpretation — Methods — Literal, contextual and teleological interpretation

   (Council Regulation No 2988/95, Art. 1(2) and 3(1), first para.)

2. Own resources of the European Union — Regulation on the protection of the European Union’s financial interests — Proceedings relating to irregularities — Limitation period — Applicability to irregularities discovered after the occurrence of the prejudice — Point from which time starts to run — Date to be taken into consideration — Date of cumulative occurrence of an infringement of EU law and the prejudice resulting from it

   (Council Regulation No 2988/95, Art. 1(1) and 2, and 3(1), first para.)

3. Own resources of the European Union — Regulation on the protection of the European Union’s financial interests — Proceedings relating to irregularities — Limitation period — Applicability to proceedings taken by the national authorities against the beneficiaries of the export refunds after finding of irregularities — Point from which time starts to run — Occurrence of the prejudice to the EU budget — Concept — Date of the decision granting the export refunds at issue

   (Council Regulation No 2988/95, Art. 1(2))

1.  See the text of the decision.

   (see para. 22)

2.  Article 1(2) and the first subparagraph of Article 3(1) of Regulation No 2988/95 on the protection of the European Communities’ financial interests must be interpreted as meaning that, in circumstances where the infringement of a provision of EU law was discovered only after the occurrence of the prejudice, the limitation period begins to run from the time when both the economic operator’s act or omission that infringed EU law and the prejudice caused to the budget of the European Union or budgets managed by it have occurred.

   Such a finding is consistent with the aim of Regulation No 2988/95 which, pursuant to Article 1(1) thereof, is intended to protect the European Union’s financial interests. The date from which the limitation period begins to run (dies a quo) is the date of the event that last occurs, namely either the date of the occurrence of the prejudice, where the prejudice occurs after the act or omission infringing EU law, or the date of that act or omission, where the advantage at issue has been granted before the act or omission. Moreover, that conclusion is not called into question by the argument according to which the dies a quo is the day that the irregularity is discovered since the date on which the authorities become aware of an irregularity is irrelevant to the starting point of the limitation period. Indeed, the public service owes a general obligation of diligence when verifying the legality of payments made by it that are borne by the European Union’s budget.

   (see paras 25-29, operative part 1)

3.  Article 1(2) of Regulation No 2988/95 on the protection of the European Communities’ financial interests must be interpreted as meaning that a prejudice occurs as soon as the decision made to grant the export refund to the exporter concerned has been made. It is from that time that a prejudice is in fact caused to the budget of the European Union. That prejudice could not be considered to exist before the date on which the advantage was definitively granted unless it were accepted that the limitation period for recovering an advantage is capable of running already from a time at which the advantage has not yet been granted.

   (see paras 32, 33, operative part 2)