CELEX: 62009CJ0405
Failure of a Member State to fulfil obligations
The European Union's own resources
Procedures relating to the collection of import or export duties
Delay in establishing the own resources relating to those rights

Failure of a Member State to fulfil obligations – Infringement of Articles 2, 6 and 9 to 11 of Council Regulation (EEC, Euratom)
No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities’ own resources (OJ 1989
L 155, p. 1) and Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on
the system of the Communities’ own resources (OJ 2000 L 130, p. 1) and of Article 220 of Council Regulation (EEC) No 2913/92
of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1) – Failure to comply, where there is post-clearance
recovery, with the time-limits laid down for entry in the accounts and the establishment of the Communities’ own resources.
Operative part
The Court:
1.
Declares that, by applying an administrative procedure by to which the European Union’s own resources are established only
after the debtor has been granted a period of at least 15 days to submit his observations and by failing to observe, where
there is post-clearance recovery, the time-limits laid down for the entry of those resources, which has the consequence of
delaying their payment, the Republic of Finland has failed to fulfil its obligations under Articles 2, 6 and 9 to 11 of Council
Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities’
own resources, as amended by Council Regulation (Euratom, EC) No 1355/96 of 8 July 1996, and Council Regulation (EC, Euratom)
No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities’ own resources and under
Article 220 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code;
2.
Orders the Republic of Finland to pay the costs;
3.
Orders the Federal Republic of Germany to bear its own costs.