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Document 62010CN0202

    Case C-202/10: Reference for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 26 April 2010 — Vion Trading GmbH v Hauptzollamt Hamburg-Jonas

    IO C 209, 31.7.2010, p. 12–13 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    Date of document:
    26/04/2010
    Date lodged:
    26/04/2010
    Author:
    An Chúirt Bhreithiúnais
    Form:
    Faisnéis bhreithiúnach
    Authentic language:
    Gearmáinis
    Type of procedure:
    Tarchur le haghaidh réamhrialú

    31.7.2010   

    EN

    Official Journal of the European Union

    C 209/12

    Reference for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 26 April 2010 — Vion Trading GmbH v Hauptzollamt Hamburg-Jonas

    (Case C-202/10)

    ()

    2010/C 209/19

    Language of the case: German

    Referring court

    Finanzgericht Hamburg

    Parties to the main proceedings

    Applicant: Vion Trading GmbH

    Defendant: Hauptzollamt Hamburg-Jonas

    Questions referred

    1.

    Is the application by analogy of the limitation rule in Paragraph 195 BGB, in the version in force until the end of 2001, to claims for the repayment of wrongly paid export refunds incompatible with the Community-law principle of legal certainty?

    2.

    Is the application of the 30-year limitation period in Paragraph 195 BGB in relation to the recovery of wrongly paid export refunds incompatible with the Community-law principle of proportionality?

    3.

    If the reply to the second question is in the affirmative, is the application of a longer national limitation period within the meaning of Article 3(3) of Regulation No 2988/95 of 18 December 1995 on the protection of the European Communities’ financial interests, (1) which is determined on the basis of an emergency judicial power in particular cases, by way of judicial development of the law, compatible with the Community-law principle of legal certainty?

    (1)  OJ 1995 L 312, p. 1.

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