1.In the settlement of accounts between institutions of the Member States, claims for refunds relating to benefits provided during a calendar year three years or more previous to the date of submission of such claims, whether they are submitted to a liaison body or to the institution responsible for payment of the competent State, may be disregarded by the institution responsible for payment.
2.For claims relating to lump-sum refunds, the three-year period shall run from the date of publication in the Official Journal of the European Communities of the average annual cost of benefits in kind determined in accordance with Articles 94 and 95 of the implementing Regulation.