# C_2005271EN.01001301.xml

| 29.10.2005 | EN | Official Journal of the European Union | C 271/13 |
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29.10.2005

EN

Official Journal of the European Union

C 271/13

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Action brought on 15 July 2005 by the Commission of the European Communities against the Republic of Finland

(Case C-284/05)

(2005/C 271/23)

Language of the case: Finnish

An action against the Republic of Finland was brought before the Court of Justice of the European Communities on 15 July 2005 by the Commission of the European Communities, represented by G. Wilms and P. Aalto, acting as Agents, with an address for service in Luxembourg.

The Commission claims that the Court should:

| 1. | declare that, by refusing to calculate and pay own resources which it has not established and made available to the Commission, contrary to Article 26 EC and Article 20 of the Community Customs Code and hence the Community customs tariff, in connection with the duty-free import of defence equipment in the years 1998 to 2002, and by refusing to pay default interest after failing to make own resources available to the Commission, the Republic of Finland has failed to fulfil its obligations under Articles 2, 9, 10 and 11 of Regulation (EEC, Euratom) No 1552/89 (1) and of Regulation (EC, Euratom) No 1150/2000, (2) and |
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1.

declare that, by refusing to calculate and pay own resources which it has not established and made available to the Commission, contrary to Article 26 EC and Article 20 of the Community Customs Code and hence the Community customs tariff, in connection with the duty-free import of defence equipment in the years 1998 to 2002, and by refusing to pay default interest after failing to make own resources available to the Commission, the Republic of Finland has failed to fulfil its obligations under Articles 2, 9, 10 and 11 of Regulation (EEC, Euratom) No 1552/89 (1) and of Regulation (EC, Euratom) No 1150/2000, (2) and

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| 2. | order the Republic of Finland to pay the costs. |
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2.

order the Republic of Finland to pay the costs.

Pleas in law and main arguments

The Community's own resources consist inter alia of payments arising from the common customs tariff and other customs duties. Member States must establish the amount of duties as soon as they have the necessary information available and must credit those funds to the Community's own resources account within a prescribed period. They must pay interest thereon in the event of delays in crediting resources, as laid down in the Community legislation. Article 296 EC concerns strictly limited exceptional situations, and because of that limited nature those exceptions must not be interpreted broadly. A Member State which intends to rely on those exceptions must, in order to justify the fact that it has not complied with its obligations, provide proof that its activity does not exceed the limits of the situations mentioned above. Regulation (EC) No 150/2003 (3) suspending duties on defence equipment applies only from its entry into force, and it may not be applied retroactively before its entry into force.

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Finland disputes in their entirety both the obligation to provide information and the obligation to pay and the obligation to pay default interest.

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(1)  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 L 155 of 7.6.1989, p. 1.

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(2)  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 L 130 of 31.5.2000, p. 1.

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(3)  Council Regulation (EC) No 150/2003 of 21 January 2003 suspending import duties on certain weapons and military equipment, OJ L 25 of 30.1.2003, p. 1.

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