Judgment of the Court (Fourth Chamber) of 7 April 2022.#Instituto de Financiamento da Agricultura e Pescas IP (IFAP) v LM and Others.#Reference for a preliminary ruling – 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 – Discretion of the Member States.#Joined Cases C-447/20 and C-448/20.