Ze Fu Fleischhandel GmbH and Vion Trading GmbH v Hauptzollamt Hamburg-Jonas (C-201/10, C-202/10)

Judgment of 5 May 2011

law://eu/cjeu/2010/c-201-10/para_51@2026-11-15

51Thus, in circumstances where application of a limitation period under the general law to proceedings relating to repayment of refunds wrongly received before the entry into force of Regulation No 2988/95 proves disproportionate in light of the objective of protecting the European Union’s financial interests, that rule must be disregarded and, as is apparent from Josef Vosding Schlacht-, Kühl- und Zerlegebetrieb and Others, paragraph 34, the general limitation period provided for in the first subparagraph of Article 3(1) of Regulation No 2988/95 is applicable inasmuch as it also covers irregularities committed before the entry into force of that regulation and starts to run from the date on which the irregularity at issue was committed.

Ze Fu Fleischhandel GmbH and Vion Trading GmbH v Hauptzollamt Hamburg-Jonas (C-201/10, C-202/10)

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