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(Case C-59/14) (<span class="super">1</span>)
((Reference for a preliminary ruling - Regulation (EC, Euratom) No 2988/95 - Protection of the European Union’s financial interests - Article 1(2) and the first subparagraph of Article 3(1) - Recovery of an export refund - Limitation period - Date from which time runs (dies a quo) - Act or omission by the economic operator - Occurrence of the prejudice - Continuous infringement - Single infringement))
(2015/C 398/03)
Language of the case: German
Applicant: Firma Ernst Kollmer Fleischimport und -export
Defendant: Hauptzollamt Hamburg-Jonas
1.Article 1(2) and 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 must be interpreted as meaning that, in circumstances such as those at issue in the main proceedings where the infringement of a provision of EU law was discovered only after the occurrence of the prejudice, the limitation period begins to run from the time when both the economic operator’s act or omission that infringed EU law and the prejudice caused to the budget of the European Union or budgets managed by it have occurred.
2.Article 1(2) of Regulation No 2988/95 must be interpreted as meaning that, in circumstances such as those at issue in the main proceedings, a prejudice occurs as soon as the decision made to grant the export refund to the exporter concerned has been made.
Language of the case: German
ECLI:EU:C:2015:140
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(<span class="super">1</span>) OJ C 142, 12.5.2014.