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Case C-728/21: Order of the Court (Ninth Chamber) of 28 June 2022 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — OF v Instituto de Financiamento da Agricultura e Pescas IP (IFAP) (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Regulation (EC, Euratom) No 2988/95 — Protection of the European Union’s financial interests — Irregularities with regard to EU law — Proceedings — Limitation period — Interruption — Act relating to investigation or legal proceedings concerning an irregularity — Concept — Control report identifying the existence of an irregularity)
ECLI:EU:UNKNOWN:62021CB0728
62021CB0728
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Official Journal of the European Union
C 303/9
(Case C-728/21) (*)
(Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court of Justice - Regulation (EC, Euratom) No 2988/95 - Protection of the European Union’s financial interests - Irregularities with regard to EU law - Proceedings - Limitation period - Interruption - Act relating to investigation or legal proceedings concerning an irregularity - Concept - Control report identifying the existence of an irregularity)
(2022/C 303/11)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Applicant: OF
Defendant: Instituto de Financiamento da Agricultura e Pescas IP (IFAP)
Operative part of the order
The third 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 must be interpreted as meaning that an on-the-spot check report, which merely reveals the existence of an irregularity and does not mention any intention to investigate or institute legal proceedings in respect of that irregularity, can nevertheless be considered to be an ‘act relating to investigation or legal proceedings’, within the meaning of that provision, such as to interrupt the limitation period of the proceedings, referred to in the first subparagraph of Article 3(1) of that regulation, if it sets out with sufficient precision the transactions to which the suspicions of irregularities relate.
(*) Date lodged: 30.11.2021.