# C_2006294EN.01000101.xml

| 2.12.2006 | EN | Official Journal of the European Union | C 294/1 |
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Judgment of the Court (First Chamber) of 5 October 2006 — Commission of the European Communities v Republic of Germany

(Case C-105/02)( 1 )

(Failure of a Member State to fulfil obligations - Communities' own resources - Undischarged TIR carnets - Failure to forward the corresponding own resources)

(2006/C 294/01)

Language of the case: German

Parties

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

Defendant: Republic of Germany (represented by: W.-D. Plessing and R. Stüwe, Agents, D. Sellner, Lawyer)

Intervener in support of the defendant: Kingdom of Belgium (represented by: M. Wimmer and A. Snoecx, acting as Agents, assisted by B. van de Walle de Ghelcke, avocat)

Re:

Failure by a State to comply with its obligations — Council Regulation (EEC, Euratom) No 1552/89 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources — Failure to recover custom duties guaranteed by certain TIR carnets and to transfer the corresponding own resources — Import duties for which ‘no security has been provided’ or which ‘have been contested’ — Carnets in respect of which the reinsurer has disputed his obligations.

Operative part of the judgment

| 1. | Declares that:
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by failing properly to process certain transit documents (TIR carnets), with the result that the own resources arising therefrom were not correctly entered in the accounts or made available to the Commission of the European Communities within the prescribed periods, —
by failing to inform the Commission of the European Communities of all the other uncontested customs duties treated in the same way (entry in the B accounts instead of entry in the A accounts) in respect of the non-discharge of TIR carnets by the German customs authorities from 1994 until the amendment of the Decree of the Federal Minister for Finance of 11 September 1996, the Federal Republic of Germany has failed to fulfil its obligations under 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, replaced, with effect from 31 May 2000, by 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; | — | by failing properly to process certain transit documents (TIR carnets), with the result that the own resources arising therefrom were not correctly entered in the accounts or made available to the Commission of the European Communities within the prescribed periods, | — | by failing to inform the Commission of the European Communities of all the other uncontested customs duties treated in the same way (entry in the B accounts instead of entry in the A accounts) in respect of the non-discharge of TIR carnets by the German customs authorities from 1994 until the amendment of the Decree of the Federal Minister for Finance of 11 September 1996, |
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| — | by failing properly to process certain transit documents (TIR carnets), with the result that the own resources arising therefrom were not correctly entered in the accounts or made available to the Commission of the European Communities within the prescribed periods, | | | | |
| — | by failing to inform the Commission of the European Communities of all the other uncontested customs duties treated in the same way (entry in the B accounts instead of entry in the A accounts) in respect of the non-discharge of TIR carnets by the German customs authorities from 1994 until the amendment of the Decree of the Federal Minister for Finance of 11 September 1996, | | | | |

| 2. | Dismisses the remainder of the action; |
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| 3. | Orders the Federal Republic of Germany to pay the costs; |
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| 4. | Orders the Kingdom of Belgium to bear its own costs. |
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( 1 )  OJ C 131, 01.06.2002.

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