45It follows therefrom that Article 3(1) of Regulation No 2988/95 is applicable both to irregularities leading to the imposition of an administrative penalty for the purposes of Article 5 thereof and to irregularities which are the subject of an administrative measure for the purposes of Article 4 of that regulation, a measure which is intended to withdraw the wrongly obtained advantage without however constituting a penalty (see, to that effect, judgments in Handlbauer, EU:C:2004:388, paragraphs 33 and 34, and Josef Vosding Schlacht-, Kühl- und Zerlegebetrieb and Others, EU:C:2009:38, paragraph 22).
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