74As regards the principle of proportionality, it is to be noted that the application of a longer national limitation period, such as is referred to in Article 3(3) of Regulation No 2988/95, with a view to bringing proceedings in respect of irregularities, within the meaning of that regulation, must not go clearly beyond what is necessary to achieve the objective of protecting the European Union’s financial interests (see, to that effect, judgment of 17 September 2014, Cruz & Companhia, C‑341/13, EU:C:2014:2230, paragraph 59 and the case-law cited). As regards a five-year limitation period, such as that laid down in Article 2224 of the Civil Code, in the version resulting from Law No 2008-561, it must be pointed out that that period is only one year longer than the period laid down in Article 3(1) of Regulation No 2988/95. Consequently, such a period does not go beyond what is necessary to enable the national authorities to bring proceedings in respect of irregularities prejudicing the European Union’s budget and complies with the requirement for proportionality.
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