Opinion of the Advocate General — ECLI:EU:C:1999:131
Date: 1999-03-11
Language of the case: French
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Provisions governing the Institutions;Free movement of goods;Customs Union;Acts of the institutions
Procedure: Action for annulment - unfounded

Summary of the Judgment 
Own resources of the European Communities — Protection of the Community's financial 
interests — Fight against fraud — Regulation No 515/97 on mutual assistance between 
the administrative authorities of the Member States and cooperation between the latter 
and the Commission to ensure the correct application of the law on customs and 
agricultural matters — Legal basis — Article 235 of the Treaty (now Article 308 EC) 
(EC Treaty, Arts 100 and 209a (now, after amendment, Arts 95 EC and 280 EC) and 
Art. 235 (now Art. 308 EC); Council Regulation No 515/97) 
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SUMMARY — CASE C-209/97 
Regulation No 515/97 on mutual assis­
tance between the administrative authori­
ties of the Member States and cooperation 
between the latter and the Commission to 
ensure the correct application of the law on 
customs and agricultural matters was prop­
erly adopted on the basis of Article 235 of 
the Treaty (now Article 308 EC), since 
Article 100a of the Treaty (now, after 
amendment, Article 95 EC) is not appli­
cable in this context. 
Indeed, that measure lays down, in relation 
to the various fields covered, rules the aim 
and specific content of which, taken as a 
whole, are the fight against fraud, so that it 
seeks to protect the financial interests of the 
Community. That protection does not fol­
low from the establishment of the customs 
union, but constitutes an independent 
objective which, under the scheme of the 
Treaty, is placed in Title II (financial 
provisions) of Part V relating to the Com­
munity institutions and not in Part III on 
Community policies, which includes the 
customs union and agriculture. Since Arti­
cle 209a of the Treaty (now, after amend­
ment, Article 280 EC), in the version 
applicable when Regulation No 515/97 
was adopted, indicated the objective to be 
attained but did not confer on the Com­
mission competence to set up a system of 
the kind at issue, recourse to Article 235 of 
the Treaty was justified. 
Moreover, although Regulation No 515/97 
provides for the creation of an automated 
information system called the 'Customs 
Information System', the mere fact that 
such a system cannot be established unless 
principles harmonised at Community level 
concerning the protection of personal data 
are in force at national level is not a 
sufficient basis for Article 100a of the 
Treaty to apply, since such harmonisation 
of national laws is only an incidental effect 
of the legislation. 
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