Judgment — ECLI:EU:C:2009:28
Date: 2009-01-22
Language of the case: Portuguese
Court formation: First Chamber
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Financial provisions;Own resources
Concepts: General;Own resources of the Communities
Procedure: Action for failure to fulfil obligations - successful;Action for failure to fulfil obligations - unfounded
Origin: Portugal

Action brought on 15 March 2007 - Commission of the European Communities v Portuguese Republic (Case C-150/07) Language of the case: Portuguese Parties Applicant: Commission of the European Communities (represented by: G. Wilms and M. Afonso, acting as Agents) Defendant: Portuguese Republic Form of order sought A declaration that, by refusing to pay to the Commission default interest owed on the late payment of own resources in connection with the ATA system, and by not amending its national practice in respect of the entry in the accounts of own resources under that system, the Portuguese Republic has failed to fulfil its obligations under Articles 2, 6(2), 9, 10 and 11 of Regulation (EEC) No 1552/89 1 An order that the Portuguese Republic should pay the costs. Pleas in law and main arguments On 21 February 1992, the date of the unofficial establishment of the amounts of the customs debts at issue, those amounts had not been formally challenged by either the debtors or the guaranteeing association, and payment of those debts was guaranteed in accordance with Article 6(1) of the ATA Convention. As a result, the conditions for entering the established entitlements in the A accounts were satisfied. The amounts in question ought to have been entered in the A accounts and made available to the Community budget within the periods prescribed by Regulation No 1552/89. In so far as the Portuguese authorities entered those amounts late in the account referred to in Article 9(1) of Regulation No 1552/89, default interest is owed, calculated in accordance with Article 11 of that regulation and, as from 31 May 2000, with Article 11 of Regulation No 1150/2000. 2 Furthermore, the Portuguese authorities ought to have adapted their national practice to conform to the Community legislation when dealing with any similar cases under the ATA Convention. ____________ 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 1989 L 155, p. 1). 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 2000 L 130, p. 1).