Keywords

Summary



Keywords

1. Customs union - Release for free circulation of goods brought into the customs territory of the Community - Specific import procedures for goods destined for San Marino - No customs debt arising - No events giving rise to Communities' own resources

(Council Regulation No 2144/87, Art. 2(1)(a); Council Directive 79/623, Art. 2(a))

2. Actions for failure to fulfil obligations - Proof of failure - Burden of proof on the Commission - Appearance of a serious risk of loss of own resources - Member State's obligation to cooperate properly with the Commission

(EC Treaty, Arts 5 and 155 (now Arts 10 EC and 211 EC)

Summary

1. Although, by virtue of the Community customs provisions, on the one hand the territory of the Republic of San Marino formed part of the customs territory of the Community and the Community customs legislation, in principle, applied to movements of goods destined for or coming from San Marino and, on the other hand, the introduction of goods into the customs territory of the Community meant that those goods were subject to customs control until they were assigned a customs-approved treatment in conformity with Community law, imports from third countries of goods destined for San Marino were the subject of a specific customs-approved treatment recognised by Community law, namely the customs procedure under the San Marino/Italy Agreement. The introduction into the customs territory of the Community of goods destined for San Marino and their subjection to the customs formalities prescribed for that destination did not in themselves give rise to a customs debt. It follows from Article 2(a) of Directive 79/623 on the harmonisation of provisions laid down by law, regulation or administrative action relating to customs debt and Article 2(1)(a) of Regulation No 2144/87 on customs debt that, in order for a customs debt to arise within the meaning of those provisions, goods liable to import duties must be placed in free circulation within the customs territory of the Community. The specific nature of the import procedures applicable to goods destined for San Marino, inasmuch as the customs procedure provided specifically that those goods were not placed in free circulation following their importation into the customs territory of the Community, precluded the application of those Community provisions relating to the creation of a customs debt.

It follows that the introduction into the customs territory of the Community of goods destined for San Marino and the completion of the customs formalities prescribed for that destination did not in themselves constitute events giving rise to Communities' own resources by way of Common Customs Tariff duties or other duties established or to be established by the institutions

( see paras 74-80 )

2. As to the burden of proof with regard to the allocation to the Communities' own resources of duties levied on imports destined for San Marino, it should be borne in mind that the Member States are required, under Article 5 of the Treaty (now Article 10 EC), to facilitate the achievement of the Commission's tasks, which consist in particular, pursuant to Article 155 of the Treaty (now Article 211 EC), in ensuring that the provisions of the Treaty and the measures taken by the institutions pursuant thereto are applied. The implementation of the arrangements relating to imports destined for San Marino creates an obligation on the part of the Italian Republic to take, in sincere cooperation with the Commission, the measures needed to ensure the application of the Community provisions relating to establishment of possible own resources. In particular, it follows from that obligation that where the Commission is largely dependent on the information provided by the Member State concerned, and that it is established that the shortcomings in the controls carried out by the Member State have created a serious risk of loss of own resources for the Community, that Member State is required to make supporting documents and other relevant documentation available to the Commission, under reasonable conditions, to enable it to verify whether, and, as the case may be, to what extent the amounts concerned relate to Communities' own resources.

( see paras 87-89, 91 )