203It follows that, if the referring court in Cases C‑357/19, C‑811/19 and C‑840/19 were to conclude that the application of the case-law of the Curtea Constituțională (Constitutional Court) established in Decisions No 685/2018 and No 417/2019, in conjunction with the implementation of the national rules on limitation and, in particular, the absolute limitation period laid down in Article 155(4) of the Criminal Code, entails a systemic risk of acts constituting serious fraud affecting the European Union’s financial interests or corruption in general going unpunished, the penalties provided for in national law to counter such offences could not be regarded as effective and acting as a deterrent, which would be incompatible with Article 325(1) TFEU, read in conjunction with Article 2 of the PFI Convention and with Decision 2006/928.
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