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(Regulation (EC, Euratom) No 2988/95 - Protection of the European Communities' financial interests - Article 3 - Recovery of an export refund - Error on the part of the national authorities - Limitation period)
(2009/C 69/10)
Language of the case: German
Applicant: Hauptzollamt Hamburg-Jonas
Defendant: Bayerische Hypotheken- und Vereinsbank AG
Reference for a preliminary ruling — Bundesfinanzhof — Interpretation of the first sentence of 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 (OJ 1995 L 312, p. 1) — Applicability of the time-limit laid down by Regulation No 2988/95 in the case of recovery of an export refund granted as a result of an error on the part of the national authorities but without any wrongdoing on the part of the trader concerned
The limitation period of four years 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 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.
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(1) OJ C 211, 8.9.2007.
ECLI:EU:C:2009:140