Case C-289/05: Reference for a preliminary ruling from the Rovaniemen hallinto-oikeus by order of that court of 15 July 2005 in Länsstyrelsen i Norrbottens län v Lapin liitto
Date: 2005-10-29
Institutions: Court of Justice
Subjects: costing, eligibility criteria, interpretation of the law, structural expenditure

29.10.2005

EN

Official Journal of the European Union

C 271/13

Action brought on 15 July 2005 by the Commission of the
European Communities against the Republic of Finland

Finland disputes in their entirety both the obligation to provide
information and the obligation to pay and the obligation to
pay default interest.

(Case C-284/05)

(2005/C 271/23)

(Language of the case: Finnish)

(1) Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989
implementing Decision 88/376/EEC, Euratom on the system of the
Communities' own resources, OJ L 155 of 7.6.1989, p. 1.

(2) Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000
implementing Decision 94/728/EC, Euratom on the system of the
Communities' own resources, OJ L 130 of 31.5.2000, p. 1.

(3) Council Regulation (EC) No 150/2003 of 21 January 2003
suspending import duties on certain weapons and military equip-
ment, OJ L 25 of 30.1.2003, p. 1.

An action against the Republic of Finland was brought before
the Court of Justice of the European Communities on 15 July
2005 by the Commission of the European Communities, repre-
sented by G. Wilms and P. Aalto, acting as Agents, with an
address for service in Luxembourg.

The Commission claims that the Court should:

1. declare that, by refusing to calculate and pay own resources
which it has not established and made available to the
Commission, contrary to Article 26 EC and Article 20 of
the Community Customs Code and hence the Community
customs tariff, in connection with the duty-free import of
defence equipment
in the years 1998 to 2002, and by
refusing to pay default interest after failing to make own
the Republic of
resources available to the Commission,
Finland has failed to fulfil its obligations under Articles 2, 9,
10 and 11 of Regulation (EEC, Euratom) No 1552/89 (1)
and of Regulation (EC, Euratom) No 1150/2000, (2) and

2. order the Republic of Finland to pay the costs.

Pleas in law and main arguments

The Community's own resources consist inter alia of payments
arising from the common customs tariff and other customs
duties. Member States must establish the amount of duties as
soon as they have the necessary information available and must
credit those funds to the Community's own resources account
within a prescribed period. They must pay interest thereon in
the event of delays in crediting resources, as laid down in the
Community legislation. Article 296 EC concerns strictly limited
exceptional situations, and because of that limited nature those
exceptions must not be interpreted broadly. A Member State
which intends to rely on those exceptions must, in order to
justify the fact that it has not complied with its obligations,
provide proof that its activity does not exceed the limits of the
situations mentioned above. Regulation (EC) No 150/2003 (3)
suspending duties on defence equipment applies only from its
entry into force, and it may not be applied retroactively before
its entry into force.

Reference for a preliminary ruling from the Rovaniemen
hallinto-oikeus by order of that court of 15 July 2005 in
Länsstyrelsen i Norrbottens län v Lapin liitto

(Case C-289/05)

(2005/C 271/24)

(Language of the case: Finnish)

Reference has been made to the Court of Justice of the Euro-
pean Communities by order of the Rovaniemen hallinto-oikeus
of 15 July 2005, received at the Court Registry on 19 July
2005, for a preliminary ruling in the proceedings between
Länsstyrelsen i Norrbottens län and Lapin liitto on the interpre-
tation of point 1.7 of rule 1 of Commission Regulation (EC) No
1685/2000 (1) (now point 1.8 of rule 1 of Commission Regu-
lation (EC) No 1145/2003. (2)

(1) Commission Regulation (EC) No 1685/2000 of 28 July 2000 laying
down detailed rules for the implementation of Council Regulation
(EC) No 1260/1999 as regards eligibility of expenditure of opera-
tions co-financed by the Structural Funds, OJ 2000 L 193, p. 39.
(2) Commission Regulation (EC) No 1145/2003 of 27 June 2003
amending Regulation (EC) No 1685/2000 as regards the rules of
eligibility for co-financing by the Structural Funds, OJ 2003 L 160,
p. 48.