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European Union
Instituto de Financiamento da Agricultura e Pescas IP (IFAP) v LM and Others (C-447/20)
Consideration of the questions referred
The first and second questions
46

Instituto de Financiamento da Agricultura e Pescas IP (IFAP) v LM and Others (C-447/20)

Judgment of 7 Apr 2022law://eu/cjeu/2020/c-447-20/para_46@2026-11-11

46As is clear from Article 4(1) of that regulation, those administrative measures may consist, as is the case in the main proceedings, in the withdrawal of the wrongly obtained advantage.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Fourth Chamber
Case: C-447/20 · ECLI:EU:C:2022:265
Decided: 7 Apr 2022
Procedure: Preliminary reference · referred by the Supremo Tribunal Administrativo (Supreme Administrative Court, Portugal)
Applicant: Instituto de Financiamento da Agricultura e Pescas IP (IFAP)
Defendants: LM; BD; Autoridade Tributária e Aduaneira
Rapporteur: J.‑C. Bonichot
Advocate General: N. Emiliou
Bench: 5 judges
C. Lycourgos, S. Rodin, J.‑C. Bonichot, L.S. Rossi, O. Spineanu-Matei
Language: Portuguese
Official: CURIA · EUR-Lex 62020CJ0447

Topics

History · 1 version

7 Apr 2022Reading

Connections

Interprets 1: Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities financial interests
Cited by 2: M. K. v Ministerstvo zemědělství (C-657/23)2 provisions; Republik Österreich v GM (C-734/22)
Cites 20: Treaty on the Functioning of the European Union (consolidated 2016); Eesti Pagar AS v Ettevõtluse Arendamise Sihtasutus and Majandus- ja Kommunikatsiooniministeerium (C-349/17); Nestrade SA v Agencia Estatal de la Administración Tributaria (AEAT) and Tribunal Económico-Administrativo Central (TEAC) (C-562/17); Județul Neamț and Județul Bacău v Ministerul Dezvoltării Regionale și Administrației Publice (C-260/14, C-261/14); Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities financial interests; Willy Kempter KG v Hauptzollamt Hamburg-Jonas (C-2/06); Criminal proceedings against Gerrit van Vemde (C-582/15); Generics (UK) Ltd and Others v Competition and Markets Authority (C-307/18); Oana Mădălina Călin v Direcţia Regională a Finanţelor Publice Ploieşti – Administraţia Judeţeană a Finanţelor Publice Dâmboviţa and Others (C-676/17); Pfeifer & Langen GmbH & Co. KG v Bundesanstalt für Landwirtschaft und Ernährung (C-52/14); Glencore Céréales France v Établissement national des produits de l'agriculture et de la mer (FranceAgriMer) (C-584/15); Erzeugerorganisation Tiefkühlgemüse eGen v Agrarmarkt Austria (C-516/16); Cruz & Companhia Lda v Instituto de Financiamento da Agricultura e Pescas IP (IFAP) (C-341/13); Herbert Handlbauer GmbH (C-278/02); Corman SA v Bureau d’intervention et de restitution belge (BIRB) (C-131/10); Belgisch Interventie- en Restitutiebureau v SGS Belgium NV and Others (C-367/09); QY v Finanzamt Österreich (C-372/20); TDC A/S v Teleklagenævnet and Erhvervs- og Vækstministeriet (C-327/15); Etablissement national des produits de l'agriculture et de la mer (FranceAgriMer) v Société Sodiaal International (C-383/14); Fintan Duff, Liam Finlay, Thomas Julian, James Lyons, Catherine Moloney, Michael McCarthy, Patrick McCarthy, James O'Regan, Patrick O'Donovan v Minister for Agriculture and Food and Attorney General (C-63/93)