24Secondly, it must be borne in mind that the limitation period referred to in Article 3(1) of Regulation No 2988/95 seeks to ensure legal certainty for economic operators (see, to that effect, judgments in Handlbauer, C‑278/02, EU:C:2004:388, paragraph 40, and SGS Belgium and Others, C‑367/09, EU:C:2010:648, paragraph 68). Those operators must be in a position to determine which among their transactions are definitive and which may still be the subject of legal proceedings.
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