Judgment_paragraph 26 · Firma Ernst Kollmer Fleischimport und -export v Hauptzollamt Hamburg-Jonas (C-59/14)

26Such a finding is consistent with the aim of Regulation No 2988/95 which, under Article 1(1) of the regulation, is intended to protect the European Union’s financial interests. The date from which the limitation period begins to run (dies a quo) is the date of the event that last occurs, namely either the date of the occurrence of the prejudice, where the prejudice occurs after the act or omission infringing EU law, or the date of that act or omission, where the advantage at issue has been granted before the act or omission. This thus facilitates the pursuit of the aim of protecting the European Union’s financial interests.