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8.9.2007 |
EN |
Official Journal of the European Union |
C 211/15 |
Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 13 June 2007 — Vion Trading GmbH v Hauptzollamt Hamburg-Jonas
(Case C-279/07)
(2007/C 211/29)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: Vion Trading GmbH
Defendant: Hauptzollamt Hamburg-Jonas
Question(s) referred
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1. |
Must the limitation period prescribed in 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 (1) be applied even if an irregularity was committed or ceased before Regulation (EC, EURATOM) No 2988/95 entered into force? |
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2. |
Is the limitation period prescribed in that provision applicable in general to administrative measures such as the recovery of export refunds granted as a result of irregularities? |
If the answers to those questions are in the affirmative:
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3. |
May a longer period pursuant to Article 3(3) of Regulation (EC, EURATOM) No 2988/95 be applied by a Member State even if such a longer period was already provided for in the law of the Member State before the abovementioned regulation was adopted? May such a longer period be applied even if it was not prescribed in a specific provision for the recovery of export refunds or for administrative measures in general, but resulted from a general rule of the Member State concerned covering all limitation cases not specifically regulated (‘catch-all’ provision)? |