101As regards the specific background of the particular case, the Court has previously stated that Article 73a of Regulation No 1605/2002, which corresponds, in essence, to Article 81 of Regulation No 966/2012, is intended to limit in time the possibility of recovering European Union entitlements in respect of third parties, in order to satisfy the principle of sound financial management and fixes, from that perspective, a period of five years, and that Article 85b of Regulation No 2342/2002, which corresponds to Article 93(1) of Delegated Regulation No 1268/2012, provides that the limitation period begins to run on the expiry of the deadline communicated to the debtor in the debit note (see, to that effect, judgment of 13 November 2014 in Nencini v Parliament, C‑447/13 P, EU:C:2014:2372, paragraph 45).
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