32It must be noted that Regulation No 2988/95 merely lays down general rules for supervision and penalties for the purpose of safeguarding the European Union’s financial interests. Misused funds must be recovered on the basis of other provisions, that is to say, where appropriate, on the basis of sector-specific provisions (see judgment of 18 December 2014 in Somvao, C‑599/13, EU:C:2014:2462, paragraph 37 and the case-law cited).
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