59The option thus conferred by that provision contributes to achieving the objective of protecting the financial interests of the European Union, inter alia, where the beneficiary is a legal person which no longer exists or does not have sufficient resources to reimburse the sums at issue. That interpretation is justified, more specifically, in the light of the objective of effectively combating fraud, referred to in the fourth recital of Regulation No 2988/95 (judgment of 29 February 2024, Eesti Vabariik (Põllumajanduse Registrite ja Informatsiooni Amet), C‑437/22, EU:C:2024:176, paragraph 53).