Official Journal of the European Union

EN

C series

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C/2024/6634

11.11.2024

(Case C-539/24, Mikroregion Porta Bohemica)

(C/2024/6634)

Language of the case: Czech

Referring court

Parties to the main proceedings

Applicant: Mikroregion Porta Bohemica

Defendant: Odvolací finanční ředitelství

Questions referred

1. Does Council Regulation (EC, Euratom) No 2988/95 (1) of 18 December 1995 on the protection of the European Communities financial interests permit:

1.a) National legislation which, within the meaning of Article 3(3) of the Regulation, sets a longer time limit for a decision about a case (here of 10 years) than that based on the fourth subparagraph of Article 3(1) of the regulation, without, at the same time, expressly laying down a separate time limit for the initiation of proceedings, as provided for by the first subparagraph of Article 3(1) of Regulation No 2988/95?

b)A Member State to establish, as the start of the time limit for the adoption of a decision, the first day of the next calendar year, instead of the time when the irregularity occurred?

2.If the answer to part (a) of the first question is affirmative, does Regulation 2988/95 permit a Member State that has exercised its right under Article 3(3) of the regulation to commence proceedings within a time limit that is longer than that based on the first subparagraph of Article 3(1) of Regulation 2988/95? Or is it necessary – in the event that national legislation does not provide for a special time limit for the commencement of proceedings – to proceed in line with the first subparagraph of Article 3(1) of Regulation 2988/95 and commence the proceedings within the time limit laid down therein?

3.Where irregularities, within the meaning of Article 1(1) of Regulation 2988/95, have arisen in the financing of projects related to an EU policy and in relation to subsidies provided in part from EU resources and in part from resources of the Member State’s budget, is it necessary to proceed solely in line with Regulation 2988/95 (including the time limits and definitions), and hence, to apply the regulation to the irregularity in full? Or is it necessary to proceed in that way only in relation to a severable portion of the subsidy that is provided from EU resources and, by contrast, to proceed in line with national legislation in relation to the severable portion provided from a Member State’s budget?

(1) OJ 1995 L 312, p. 1.

ELI: http://data.europa.eu/eli/C/2024/6634/oj

ISSN 1977-091X (electronic edition)

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