Case C-378/03: Action brought on 9 September 2003 by the Commission of the European Communities against the Kingdom of Belgium
Date: 2003-11-01
Institutions: Court of Justice
Subjects: Belgium, European Commission, action for failure to fulfil an obligation, customs duties, deadline for payment, financial control, own resources

C 264/22

EN

Official Journal of the European Union

1.11.2003

— by failing regularly to release certain transit docu-
ments (TIR carnets) with the result that the own
resources arising therefrom were not properly
accounted for or made available to the Commission
within the prescribed periods;

— by failing to forward to the Commission all the
other undisputed customs duties treated in the same
way (entry in B accounts instead of A accounts) in
respect of the Belgium customs authority’s failure to
release TIR carnets since 1996;

— by refusing to pay interest on the amounts due to

the Commission

the Kingdom of Belgium has failed to fulfil its obligations
under Articles 6, 9, 10 and 11 of Council Regulation (EC,
Euratom) No 1150/2000 (1)
of 22 May 2000
implementing Decision 94/728/EC, Euratom (2) on the
system of the Communities’ own resources which, with
effect from 31 May 2000, repealed and replaced Council
Regulation (EEC, Euratom) No 1552/89 (3) of 29 May
1989 implementing Decision 88/376/EEC, Euratom (4)
on the system of the Communities’ own resources, the
purpose of which is the same.

2. Order the Kingdom of Belgium to pay the costs.

Pleas in law and main arguments

During two checks of traditional own resources carried out in
Belgium in 1996 and 1997, the Commission found that there
were anomalies in the customs transit scheme in relation to
the establishment, accounting and contribution of the own
resources and the application of the Community TIR transit
scheme. The anomalies were due to default or delay in the
payment of the own resources to the Commission because of
a failure to comply with the accounting rules laid down in
Article 6(3) of Regulation 1150/2000.

The Commission cannot accept the justifications put forward
by Belgium for those anomalies and delays. The delays greatly
exceed the periods laid down by Article 6(3) of Regulation
1150/2000 for entry in both the A and B accounts. Where an
item should have been entered in the A accounts, the effect of
the delay has been belated availability of the own resources
concerned and, therefore, interest for late payment is due.

Action brought on 9 September 2003 by the Commission
of the European Communities against the Kingdom of
Belgium

(Case C-378/03)

(2003/C 264/37)

An action against the Kingdom of Belgium was brought
before the Court of Justice of the European Communities on
9 September 2003 by the Commission of the European
Communities, represented by C. Giolito and G. Wilms, acting
as Agents, with an address for service in Luxembourg.

The Commission of the European Communities claims that
the Court should:

— Declare that, by making late payments of the own
resources where debtors pay in stages, the Kingdom of
Belgium has failed to fulfil its obligations under Articles 6,
10 and 11 of Council Regulation (EC, Euratom) No 1150/
2000 (1) of 22 May 2000 implementing Decision 94/
728/EC, Euratom (2) on the system of the Communities’
own resources which, with effect from 31 May 2000,
repealed and replaced Council Regulation (EEC, Euratom)
No 1552/89 (3) of 29 May 1989 implementing Decision
88/376/EEC, Euratom (4) on the system of the Communi-
ties’ own resources, the purpose of which is the same.

— Order the Kingdom of Belgium to pay the costs.

Pleas in law and main arguments

During the check of traditional own resources carried out in
Belgium in 1996, the Commission found that the Belgian
authorities had not, within the period laid down by Com-
munity rules, paid to it the own resources recovered in the
form of stage payments of import duties. Those duties ought
to have been transferred from the B accounts to the A accounts
as each stage payment was made by the debtor. The payment
of duties to a separate account from the B accounts over a
period of several months resulted in delays in making available
the own resources, for which interest for late payment is due.

(1) OJ L 130 of 31.5.2000, p. 1.
(2) OJ L 293 of 12.11.1994, p. 9.
(3) OJ L 155 of 7.6.1989, p. 1.
(4) OJ L 185 of 15.7.1988, p. 24.

(1) OJ L 130 of 31.5.2000, p. 1.
(2) OJ L 293 of 12.11.1994, p. 9.
(3) OJ L 155 of 7.6.1989, p. 1.
(4) OJ L 185 of 15.7.1988, p. 24.