Case C-546/03: Judgment of the Court (Second Chamber) of  23 February 2006  — Commission of the European Communities v Kingdom of Spain (Failure of a Member State to fulfil its obligations — Community' own resources — Community Customs Code — Procedures for collecting import or export duties — Late payment of own resources relating to those duties and failure to pay default interest)
Date: 2006-06-03
Institutions: Court of Justice
Subjects: European Commission, Spain, action for failure to fulfil an obligation, own resources

C 131/8

EN

Official Journal of the European Union

3.6.2006

Judgment of the Court (Second Chamber) of 23 February
2006 — Commission of the European Communities v
Kingdom of Spain

(Case C-546/03) (1)

(Failure of a Member State to fulfil its obligations — Com-
munity' own resources — Community Customs Code —
Procedures for collecting import or export duties — Late
payment of own resources relating to those duties and failure
to pay default interest)

(2006/C 131/13)

Language of the case: Spanish

(b) by failing to pay to the Commission of the European Commu-
nities the interest under Article 11 of Council Regulation
(EEC, Euratom) No 1552/89 of 29 May 1989 imple-
menting Decision 88/376/EEC, Euratom on the system of
the Communities' own resources, and, from 31 May 2000 of
Article 11 of 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,

the Kingdom of Spain has failed to fulfil its obligations under all
of those provisions;

2. Orders the Kingdom of Spain to pay the costs;

3. Orders the Kingdom of Denmark, the Republic of Finland and the

Kingdom of Sweden to bear their own costs.

Parties

(1) OJ C 59 of 06.03.2004.

Applicant: Commission of the European Communities (repre-
sented by: M. Diaz-Llano La Roche and G. Wilms, acting as
Agents)

Defendant: Kingdom of Spain (represented by: M. Muñoz Perez,
acting as Agent)

the defendant: Republic of Denmark
Interveners in support of
(represented by: J. Molde, acting as Agent), Republic of Finland
(represented by: A. Guimaraes-Purokoski, acting as Agent),
Kingdom of Sweden (represented by: K. Wistrand, acting as
Agent)

Re:

Failure of a Member State to fulfil its obligations — Article 220
of Council Regulation (EEC) No 2913/92 of 12 October 1992
establishing the Community Customs Code (OJ 1992 L 302, p.
1) and Article 5 of Council Regulation (EEC) No 1854/89 of
14 June 1989 on the entry in the accounts and terms of
payment of the amounts of the import duties or export duties
resulting from a customs debt (OJ L 1989, p. 1) — Late
payment of part of the European Communities' own resources
in the case of recovery a posteriori of customs duty — Refusal
to pay default interest due as a consequence of the delay in
making the entry in the Commission's account

Operative part of the judgment

The Court:

1. Declares that

Judgment of the Court (First Chamber) of 16 March 2006
(reference for a preliminary ruling from the Rechtbank
Utrecht) — Poseidon Chartering BV v Marianne Zeeschip
VOF, Albert Mooij, Sjoerdtje Sijswerda, Gerrit Schram

(Case C-3/04) (1)

(Directive 86/653/EEC — Self-employed commercial agents
— Meaning of commercial agent — Conclusion and exten-
sions of a single contract over several years)

(2006/C 131/14)

Language of the case: Dutch

Referring court

Rechtbank Utrecht

Parties to the main proceedings

Applicant(s): Poseidon Chartering BV

Defendant(s): Marianne Zeeschip VOF, Albert Mooij, Sjoerdtje
Sijswerda, Gerrit Schram

Re:

(a) by failing to comply with the time-limits for late entry in the
accounts of duties arising from a customs debt laid down in
Article 5 of Council Regulation (EEC) No 1854/89 of 14
June 1989 on the entry in the accounts and terms of payment
of the amounts of the import duties or export duties resulting
from a customs debt, and, from 1 January 1994, with Article
220(1) of Council Regulation (EEC) No 2913/92 of 12
October 1992 establishing the Community Customs Code,
leading to a delay in making available of own resources, and

Reference for a preliminary ruling — Rechtbank Utrecht —
Interpretation of Article 1(2) of Council Directive 86/653/EEC
of 18 December 1986 on the coordination of the laws of the
Member States relating to self-employed commercial agents (OJ
1986 L 382, p. 17) — Meaning of commercial agent — Self-
employed intermediary, who has negotiated a charter for a
ship-owner, and its extension from year to year, in return for a
commission