Keywords

Summary



Keywords

1. Actions for failure to fulfil obligations – Obligation of the Member States – Own resources of the European Communities

(Council Regulation No 1552/89, Art. 3)

2. Free movement of goods – Community transit – Transport of goods under cover of a TIR carnet

(Council Regulation No 719/91, Art. 10(3); Commission Regulation No 1593/91, Art. 2(2))

3. Own resources of the European Communities – Establishment and making available by the Member States

(Council Regulation No 1552/89, Arts 2 and 6)

Summary

1. Article 3 of Regulation No 1552/89 implementing Decision 88/376 on the system of the Communities’ own resources, concerning the obligation on Member States to to keep the supporting documents concerning the establishment and the making available of own resources, does not lay down any limitation period in respect of the recovery of own resources, but seeks only to require Member States to keep those supporting documents for a specified minimum period. The use of the phrase ‘at least’ in relation to the holding period supports the view that the intention of the Community legislature was not to establish a limitation period.

Therefore, an action for failure to fulfil obligations brought after the expiry of that period is admissible.

(see para. 32)

2. It is clear from a combined reading of Article 10(2) of Regulation No 719/91 on the use in the Community of TIR carnets and ATA carnets as transit documents, of Article 2(1) of Regulation No 1593/91 providing for the implementation of Regulation No 719/91, and of Article 11(2) of the Customs Convention on the International Transport of Goods under Cover of TIR Carnets, that a claim for payment of customs debts arising after irregularities committed during or on the occasion of such transport must, in the event of the carnet not being discharged, be made, as a rule, no later than three years after the date on which the TIR carnet is accepted and four years in the event of a certificate of discharge which has been obtained fraudulently. According to Article 10(3) of Regulation No 719/91 and Article 2(2) of Regulation No 1593/91, those time-limits apply both to the holder and to the guaranteeing association.

However, since the objective of Article 2(1) of Regulation No 1593/91 is to ensure diligent and uniform application of the provisions relating to the recovery of customs debts in order to secure rapid and effective availability of the Communities’ own resources, notification of the offence or irregularity by the competent authorities to the holder of the TIR carnet and the guaranteeing association must be made as soon as possible, that is to say, as soon as the customs authorities know of that infringement or irregularity and, if necessary, well before the expiry of the maximum respective periods of one year and, in the event of fraud, of two years, referred to in Article 11(1) of the TIR Convention. On the same grounds, the claim for payment within the meaning of Article 11(2) of the TIR Convention must be sent as soon as the customs authorities are in a position to do so and, if necessary, before the expiry of the period of two years following notification of the offence or irregularity to the interested parties.

(see paras 52-55)

3. Under Article 2(1) of Regulation No 1552/89 implementing Decision 88/376 on the system of the Communities’ own resources, the Communities’ entitlement to own resources is established ‘as soon as’ the competent authorities notify the debtor of the amount due, which must be done as soon as the debtor is known and the amount of entitlement can be calculated by the competent administrative authorities, in compliance with the relevant applicable Community provisions, that is to say, in this case, Regulation No 2913/92 establishing the Community Customs Code, Regulation No 719/91 on the use in the Community of TIR carnets and ATA carnets as transit documents, Regulation No 1593/91 providing for the implementation of Regulation No 719/91, and the Customs Convention on the International Transport of Goods under Cover of TIR Carnets. The claim for payment under Article 11(2) of the TIR Convention must therefore be considered to be a notification within the meaning of Article 2 of Regulation No 1552/89.

Moreover, under Article 6(2)(a) and (b) of Regulation No 1552/89, the Member States are required to enter the ‘entitlements established in accordance with Article 2’ of that regulation at the latest on the first working day after the 19th day of the second month following the month during which the entitlement was established, either in the A accounts or, where certain conditions are met, in the B accounts.

As a result, Member States are required to establish the Communities’ entitlement to own resources as soon as their customs authorities are in a position to calculate the amount of duties arising from a customs debt and determine the debtor and, accordingly, to enter those entitlements in the accounts in compliance with Article 6 of Regulation No 1552/89.

(see paras 58, 60-61)