Opinion of the Advocate General — ECLI:EU:C:2007:418
Date: 2007-07-10
Language of the case: Danish
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Budget;Financial provisions;Free movement of goods;Common customs tariff;Customs Union;Own resources
Procedure: Action for failure to fulfil obligations - successful
Origin: Denmark

Summary of the Judgment 1. European Communities’ own resources – Establishment and making available by the Member States (Council Regulations No 1552/89, Art. 17(2), and No 2913/92, Art. 220(2)(b); Council Decision 94/728, Arts 2 and 8) 2. Actions for failure to fulfil obligations – Examination of merits by the Court – Alleged failure having no adverse effects – Irrelevant (Art. 226 EC) 1. Member States are required to establish the Communities’ own resources as soon as their own customs authorities have the necessary particulars and, therefore, are in a position to calculate the amount of duties arising from a customs debt and determine the debtor, regardless of whether the criteria for applying Article 220(2)(b) of Regulation No 2913/92 establishing the Community Customs Code are met and therefore whether or not it is possible to proceed with a subsequent entry in the accounts or post-clearance recovery of the customs duties in question. In those circumstances, a Member State which fails to establish the Communities’ own resources and to make the corresponding amount available to the Commission, without any of the conditions laid down in Article 17(2) of Regulation No 1552/89 implementing Decision 88/376 on the system of the Communities’ own resources being met, fails to fulfil its obligations under Community law, in particular Articles 2 and 8 of Decision 94/728 on the system of the European Communities’ own resources. (see para. 32, operative part) 2. Failure to comply with an obligation imposed by a rule of Community law is itself sufficient to constitute a breach, and the fact that such a failure had no adverse effects is irrelevant. (see para. 35)