23That period is applicable both to the irregularities leading to the imposition of an administrative penalty, within the meaning of Article 5 of that regulation, and to irregularities, such as those at issue in the main proceedings, which are penalised by an administrative measure consisting of the withdrawal of the advantage wrongly obtained, in accordance with Article 4 of that regulation (see, to that effect, judgments in Handlbauer, C‑278/02, EU:C:2004:388, paragraphs 33 and 34; Josef Vosding Schlacht-, Kühl- und Zerlegebetrieb and Others, C‑278/07 to C‑280/07, EU:C:2009:38, paragraph 22; and Cruz & Companhia, C‑341/13, EU:C:2014:2230, paragraph 45).
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