Firma Ernst Kollmer Fleischimport und - export v Hauptzollamt Hamburg-Jonas

European Union – Customs and excise. The Court of Justice of the European Union gave a preliminary ruling, deciding, among other things, that art 1(2) and the first sub-paragraph of art 3(1) of Council Regulation (EC, Euratom) No 2988/95 should be interpreted as meaning that, in circumstances such as those at issue in the main proceedings where the infringement of a provision of EU law had been discovered only after the occurrence of a prejudice, the limitation period began to run from the time when both the economic operator's act or omission that had infringed EU law and the prejudice caused to the budget of the EU or budgets managed by it had occurred.

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