I think you need to install one of this packages :
$ apt-file search limits.h | grep 'linux/limits.h'
linux-headers-2.6.32-5-common: /usr/src/linux-headers-2.6.32-5-common/include/linux/limits.h
linux-headers-2.6.32-5-common-openvz: /usr/src/linux-headers-2.6.32-5-common-openvz/include/linux/limits.h
linux-headers-2.6.32-5-common-vserver: /usr/src/linux-headers-2.6.32-5-common-vserver/include/linux/limits.h
linux-headers-2.6.32-5-common-xen: /usr/src/linux-headers-2.6.32-5-common-xen/include/linux/limits.h
linux-libc-dev: /usr/include/linux/limits.h