Court of Justice (Second Chamber) 24 June 2004, C-278/02 (Herbert Handlbauer GmbH.)
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The core legal dispute in Case C-278/02 revolves around the interpretation of Article 3(1) of Regulation No 2988/95 concerning the limitation period for proceedings related to irregularities affecting the financial interests of the European Communities, specifically in the context of export refunds for agricultural products. The Court ruled that the four-year limitation period is directly applicable in Member States and clarified that notification of a customs inspection does not interrupt this period unless it specifically defines the transactions related to suspected irregularities. This decision emphasizes the necessity for precise definitions in acts interrupting limitation periods to ensure legal certainty.AI
European Union · · · Cited by 2,002 · 24-06-2004
Parties Grounds Decision on costs Operative part Parties In Case C-278/02 REFERENCE to the Court under Article 234 EC by the Berufungssenat I der Region Linz bei der Finanzlandesdirektion für Oberösterreich (Austria) for a preliminary ruling in the proceedings brought by Herbert Handlbauer GmbH , on the interpretation of Article 3(1) of Council Regulation (EC, Euratom) No 2988/95 of 18 December
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