Keywords
Summary

Keywords

Own resources of the European Communities – Regulation on the protection of the European Communities’ financial interests – Proceedings relating to irregularities – Limitation period

(Council Regulation No 2988/95, Art. 3(1))

Summary

The limitation period of four years laid down in the first subparagraph of Article 3(1) of Regulation No 2988/95 on the protection of the European Communities’ financial interests is not applicable to a claim for recovery of an export refund unduly granted to an exporter as a result of an error on the part of the national authorities, where that exporter did not commit any irregularity within the meaning of Article 1(2) of that regulation.

In those circumstances, the limitation period for the recovery of amounts unduly paid is governed by the relevant rules of domestic law. In the absence of provisions of Community law, disputes concerning the recovery of amounts wrongly paid under Community law must be decided by national courts in application of their own domestic law, subject, however, to the limits imposed by Community law, on the basis that the rules and procedures laid down by domestic law must not have the effect of making it practically impossible or excessively difficult to recover the aid not due and that the national legislation must be applied in a manner which is not discriminatory as compared to procedures for deciding similar national disputes.

Furthermore, the Community’s interest in recovering export refunds which have been received in breach of the conditions under which they were granted must be taken fully into consideration when defining the limitation periods applicable to such a recovery.

(see paras 23-26, operative part)