Judgment_paragraph 54 · NC v European Commission (T-151/16)

54As was noted in the judgement of 11 March 2008, Jager (C‑420/06, EU:C:2008:152, paragraphs 59 and 60), that principle forms part of the constitutional traditions common to the Member States and, accordingly, must be considered to be one of the general principles of EU law which the Court ensures are respected. It is, more specifically, set out in the second sentence of Article 2(2) of Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities’ financial interests (OJ 1995 L 312, p. 1), which lays down the general rules relating to administrative checks, measures and penalties concerning irregularities which have, or would have, the effect of prejudicing the general budget of the Union or budgets managed by it and which thus applies in the present case. According to that provision, the competent authorities are required to apply retroactively, to conduct constituting an irregularity, the subsequent amendments made by provisions contained in Union sectoral rules introducing more lenient administrative penalties.