C-374/21Instituto de Financiamento da Agricultura e Pescas IP (IFAP) v AB and Others

The court's own keywords

Reference for a preliminary ruling – Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice – Regulation (EC, Euratom) No 2988/95 – Own resources of the European Union – Protection of the European Union’s financial interests – Proceedings relating to irregularities – Article 4 – Adoption of administrative measures – Article 3(1) – Limitation period for proceedings – Expiry – Whether it may be relied on in the context of the enforced recovery procedure – Article 3(2) – Period for implementation – Applicability – Starting point of the limitation period – Interruption and suspension.

Interprets