68In general, limitation periods fulfil the function of ensuring legal certainty. Such a function would not be wholly fulfilled, if the limitation period referred to in Article 3(1) of Regulation No 2988/95 could be interrupted by any act relating to a general check by the national authorities which bears no relation to any suspicion concerning the existence of irregularities regarding sufficiently precisely circumscribed transactions (Handlbauer, paragraph 40).
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