# C_2006294EN.01000202.xml

| 2.12.2006 | EN | Official Journal of the European Union | C 294/2 |
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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-377/03)( 1 )

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

(2006/C 294/03)

Language of the case: French

Parties

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

Defendant: Kingdom of Belgium (represented by: E. Dominkovits, A. Goldman and M. Wimmer, Agents, B. van de Walle de Ghelcke, Lawyer)

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) — Default or delay in the payment of the own resources to the Commission — Failure to comply with accounting rules — Irregular release of certain transit documents (TIR carnets) by the Belgian customs authority

Operative part of the judgment

The Court:

| 1. | Declares that by failing to enter in the accounts, or by making a late entry in the accounts of, the own resources arising from the TIR carnets which had not been discharged properly, by placing them in the B accounts instead of entering them in the A accounts, with the result that the relevant own resources were not made available to the Commission of the European Communities within the time-limits,
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by refusing to pay default interest on the amounts owing to the Commission of the European Communities, —
the Kingdom of Belgium has failed to fulfil its obligations under 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Decision 94/728/EC, Euratom on the system of the Communities' own resources, which, with effect from 31 May 2000, repealed and replaced Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own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, which had identical subject-matter; | — | by refusing to pay default interest on the amounts owing to the Commission of the European Communities, | — | the Kingdom of Belgium has failed to fulfil its obligations under 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, 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, which had identical subject-matter; |
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| — | by refusing to pay default interest on the amounts owing to the Commission of the European Communities, | | | | |
| — | the Kingdom of Belgium has failed to fulfil its obligations under 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, 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, which had identical subject-matter; | | | | |

| 2. | Dismisses the remainder of the action; |
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| 3. | Orders the Kingdom of Belgium to pay the costs. |
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( 1 )  OJ C 264, 01.11.2003.

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