62022CJ0494_SUM
Case C‑494/22 P
European Commission
v
Czech Republic
Judgment of the Court (Third Chamber) of 5 September 2024
(Appeal – Own resources of the European Union – Financial liability of a Member State – Payment to the European Commission of amounts corresponding to a loss of own resources – Action based on unjust enrichment of the European Union – Obligations of the Member States with regard to own resources – Establishment of the amounts of own resources – Entry of amounts not recovered in the B account – Time limits – Exemption from making available amounts corresponding to established entitlements declared irrecoverable – Conditions)
EU law – Principles – Principle of prohibition of unjust enrichment of the Union – Remedy – Actions for damages – Condition – Enrichment of the Union without legal basis and corresponding impoverishment of the applicant
(Arts 268 and 340, second para., TFEU; Charter of Fundamental Rights of the European Union, Art. 47)
(see paragraph 83)
Own resources of the European Union – Establishment and making available by the Member States – Making own resources available subject to reservations – Action alleging unjust enrichment on the part of the European Union – Observance of the right to effective judicial protection
(Arts 268 and 340 TFEU; Charter of Fundamental Rights of the European Union, Art. 47; Council Regulation No 1150/2000)
(see paragraph 84)
Own resources of the European Union – Establishment and making available by the Member States – Responsibility of the Member States – Scope – Direct link between the collection of revenue deriving from customs duties and the availability to the Commission of the corresponding traditional own resources – Obligation of the Member States to guarantee the effective and comprehensive collection of own resources
(Art. 325(1) TFEU; Council Regulation No 1150/2000, Arts 2(1), 6(3)(b) and 17(1) and (2); Council Decisions 2000/597 and 2007/436, Arts 2(1)(a) and (b) and 8(1))
(see paragraphs 88-90, 138-140, 143, 144)
Own resources of the European Union – Establishment and making available by the Member States – Obligation to credit resources to the Commission’s account – Time limit for making available – Start of the limitation period
(Council Regulation No 1150/2000, Arts 2, 6(3), 9 and 11)
(see paragraphs 91, 94-102)
Own resources of the European Union – Establishment and making available by the Member States – Exemption – Conditions – Reasons of force majeure or other reasons which cannot be attributed to a Member State – Whether the established entitlements have been recorded properly in the separate account – Burden of proof
(Council Regulation No 1150/2000, Arts 2, 6(3)(b) and 17(1) and (2))
(see paragraphs 92, 103, 105, 106)
See the text of the decision.