Judgment — ECLI:EU:C:2006:132
Date: 2006-02-23
Language of the case: Spanish
Court formation: Second Chamber
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Financial provisions;Free movement of goods;Customs Union;Own resources
Concepts: Own resources of the Communities
Procedure: Action for failure to fulfil obligations - successful
Origin: Spain

Judgment of the Court (Second Chamber) of 23 February 2006 – Commission v Spain (Case C-546/03) Failure of a Member State to fulfil obligations – Communities’ own resources – Community Customs Code – Procedures for collecting import or export duties – Late payment of own resources relating to those duties and failure to pay default interest Communities’ own resources – Establishment and making available by Member States (Council Regulations Nos 1552/89, Art. 11, 1854/89, Art. 5, 1150/2000, Art. 1,1 and 2913/92, Art. 220(1)) (see paras 28, 32, 35, operative part) Re: Failure of a Member State to fulfil obligations – Article 220 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1) and Article 5 of Council Regulation (EEC) No 1854/89 of 14 June 1989 on the entry in the accounts and terms of payment of the amounts of the import duties or export duties resulting from a customs debt (OJ 1989 L 186, p. 1) – Late payment of part of the European Communities’ own resources in the case of late recovery of customs duty – Refusal to pay default interest due as a consequence of the delay in making the entry in the Commission’s account Operative part: The Court: 1. Declares that: (a) by failing to comply with the time-limits for late entry in the accounts of duties arising from a customs debt laid down in Article 5 of Council Regulation (EEC) No 1854/89 of 14 June 1989 on the entry in the accounts and terms of payment of the amounts of the import duties or export duties resulting from a customs debt, and, from 1 January 1994, with Article 220(1) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, leading to a delay in making available of own resources, and (b) by failing to pay to the Commission of the European Communities the interest under Article 11 of 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, and, from 31 May 2000 of Article 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, the Kingdom of Spain has failed to fulfil its obligations under all of those provisions; 2. Orders the Kingdom of Spain to pay the costs; 3. Orders the Kingdom of Denmark, the Republic of Finland and the Kingdom