Judgment_paragraph 27 · Riccardo Nencini v European Parliament (C-447/13 P)

27Since, at first instance, the appellant argued in vain that the debt claimed from him was time-barred, he submits, by the first ground of his appeal, that the General Court has contravened the limitation rules applicable in the present case. In order to determine the point from which time starts to run, the General Court, firstly, in effect, was mistaken in its interpretation of Article 73a of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ 2002 L 248, p. 1), as amended by Council Regulation (EC, Euratom) No 1995/2006 of 13 December 2006 (OJ 2006 L 390, p. 1; ‘the Financial Regulation’), and of Article 85b of Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ 2002 L 357, p. 1), as amended by Commission Regulation (EC, Euratom) No 478/2007 of 23 April 2007 (OJ 2007 L 111, p. 13; ‘the Implementing Regulation’).