Judgment_paragraph 42 · Q-Beef NV v Belgische Staat and Frans Bosschaert v Belgische Staat, Vleesgroothandel Georges Goossens en Zonen NV and Slachthuizen Goossens NV (C-89/10, C-96/10)

42Furthermore, in general, limitation periods fulfil the function of ensuring legal certainty, which simultaneously protects both the taxpayer and the administration concerned (see, to that effect, Edis, paragraph 35 and Case C-367/09 SGS Belgium and Others [2010] ECR I-10761, paragraph 68). The Court has also held that the principle of effectiveness is not infringed in the case of a national limitation period allegedly more advantageous for the tax authorities than the limitation period in force for individuals (see, to that effect, Joined Cases C-95/07 and C-96/07 Ecotrade [2008] ECR I-3457, paragraphs 49 to 54).