# C_2006294EN.01000601.xml

| 2.12.2006 | EN | Official Journal of the European Union | C 294/6 |
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2.12.2006

EN

Official Journal of the European Union

C 294/6

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Judgment of the Court (First Chamber) of 5 October 2006 — Commission of the European Communities v Kingdom of Belgium

(Case C-275/04) (1)

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(Failure of a Member State to fulfil obligations - External Community transit - Regulations (EEC) No 2913/92 and No 2454/93 - Communities' own resources - Making available - Time-limits - Default interest - Failure to keep and communicate supporting documents relating to the establishment and making available of own resources)

(2006/C 294/09)

Language of the case: French

Parties

Applicant: Commission of the European Communities (represented by: C. Giolito and G. Wilms, Agents)

Applicant:

Defendant: Kingdom of Belgium (represented by: E. Dominkovits and M. Wimmer, Agents)

Defendant:

Intervener in support of the defendant: United Kingdom of Great Britain and Northern Ireland (represented by C. Jackson, Agent, and M. Angiolini and R. Anderson, Barristers

Intervener in support of the defendant:

Re:

Failure of a Member State to fulfil obligations — Articles 6, 9, 10 and 11 of 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94/728/EC, Euratom on the system of the Communities' own resources (OJ 2000 L 130, p. 1), which, as from 31 May 2000, repealed and replaced Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own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) — Anomalies and delays found in the accounting entries of own resources.

Operative part of the judgment

The Court:

| 1. | Declares that by failing to enter in the accounts referred to in Article 6(3)(a) of 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 the entitlements established within the prescribed periods,
  by failing to verify whether, since 1 January 1995, other delays in making own resources available occurred following a late entry in the accounts referred to in Article 6(3)(a) of Regulation No 1150/2000, by destroying the records covering that period and by failing to inform the Commission of those delays in order to enable it to calculate the default interest owing in terms of Article 11 of that regulation due to a delay in making own resources available,
  the Kingdom of Belgium has failed to fulfil its obligations under Articles 3, 6, 9, 10 and 11 of Regulation No 1150/2000 which, with effect from 31 May 2000, repealed and replaced 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, the purpose of which is the same, and Article 10 EC; |
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1.

Declares that by failing to enter in the accounts referred to in Article 6(3)(a) of 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 the entitlements established within the prescribed periods,

by failing to verify whether, since 1 January 1995, other delays in making own resources available occurred following a late entry in the accounts referred to in Article 6(3)(a) of Regulation No 1150/2000, by destroying the records covering that period and by failing to inform the Commission of those delays in order to enable it to calculate the default interest owing in terms of Article 11 of that regulation due to a delay in making own resources available,

the Kingdom of Belgium has failed to fulfil its obligations under Articles 3, 6, 9, 10 and 11 of Regulation No 1150/2000 which, with effect from 31 May 2000, repealed and replaced 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, the purpose of which is the same, and Article 10 EC;

| 2. | Orders the Kingdom of Belgium to pay the costs; |
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2.

Orders the Kingdom of Belgium to pay the costs;

| 3. | Orders the United Kingdom of Great Britain and Northern Ireland to bear its own costs. |
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3.

Orders the United Kingdom of Great Britain and Northern Ireland to bear its own costs.

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(1)  OJ C 217, 28.08.2004.

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