Judgment_paragraph 43 · Cruz & Companhia Lda v Instituto de Financiamento da Agricultura e Pescas IP (IFAP) (C-341/13)

43In that regard, it must be borne in mind that Article 1(1) of Regulation No 2988/95 introduces ‘general rules relating to homogenous checks and to administrative measures and penalties concerning irregularities with regard to [EU] law’ in order, as is clear from the third recital in the preamble to that regulation, ‘to combat fraud against the European Union’s financial interests for all areas’ (judgments in Handlbauer, C‑278/02, EU:C:2004:388, paragraph 31, and Josef Vosding Schlacht-, Kühl- und Zerlegebetrieb and Others, C‑278/07 to C‑280/07, EU:C:2009:38, paragraph 20).