Case C-378/03: Judgment of the Court (First Chamber) of 5 October 2006 — Commission of the European Communities v Kingdom of Belgium (Failure of a Member State to fulfil obligations — Communities' own resources — Payment in instalments by the debtor — Recovery)
Date: 2006-12-02
Institutions: Court of Justice
Subjects: Belgium, European Commission, action for failure to fulfil an obligation, customs duties, deadline for payment, financial control, own resources

2.12.2006

EN

Official Journal of the European Union

C 294/3

Operative part of the judgment

The Court:

1. Declares that by failing to enter in the accounts, or by making a
late entry in the accounts of, the own resources arising from the
TIR carnets which had not been discharged properly, by placing
them in the B accounts instead of entering them in the A
accounts, with the result that the relevant own resources were not
made available to the Commission of the European Communities
within the time-limits,

— by refusing to pay default interest on the amounts owing to

the Commission of the European Communities,

— 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 of 22 May 2000 implementing
Decision 94/728/EC, Euratom on the system of the Commu-
nities' own resources, which, with effect from 31 May 2000,
repealed and replaced Council Regulation (EEC, Euratom) No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, which had identical subject-matter;

2. Dismisses the remainder of the action;

3. Orders the Kingdom of Belgium to pay the costs.

(1) OJ C 264, 01.11.2003.

22 May 2000 implementing Decision 94/728/EC, Eurotom on
the system of the Communities' own resources (OJ 2000 L 130,
p. 1) — Late payment of the own resources where the debtor
pays in stages — Import duties

Operative part of the judgment

The Court:

1) Declares that, because of the late payment of own resources in the
case of receipt of payments in instalments from a debtor, the
Kingdom of Belgium has failed to fulfil its obligations under Arti-
cles 10 and 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resources, which, with effect from 31 May 2000, repealed and
replaced 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, which was identical in
subject-matter;

2) Dismisses the remainder of the application;

3) Orders the Kingdom of Belgium to pay the costs.

(1) OJ C 264, 01.11.2003.

Judgment of the Court (First Chamber) of 5 October 2006
— Commission of the European Communities v Kingdom
of Belgium

Judgment of the Court (Grand Chamber) of 3 October
2006 (reference for a preliminary ruling from the Commis-
sione tributaria provinciale di Cremona — Italy) — Banca
popolare di Cremona Soc. coop. arl v Agenzia Entrate
Ufficio Cremona

(Case C-378/03) (1)

(Case C-475/03) (1)

(Failure of a Member State to fulfil obligations — Commu-
nities' own resources — Payment in instalments by the
debtor — Recovery)

(2006/C 294/04)

Language of the case: French

(Sixth VAT Directive — Article 33(1) — Prohibition on the
levying of other domestic taxes which can be characterised as
turnover taxes — Definition of ‘turnover taxes’ — Italian
regional tax on productive activities)

(2006/C 294/05)

Language of the case: Italian

Parties

Applicant: Commission of the European Communities (repre-
sented by: G. Wilms and C. Giolito, Agents)

Referring court

Defendant: Kingdom of Belgium (represented by: E. Dominko-
vits and A. Goldman, Agents and B. van de Walle de Ghelcke,
avocat,)

Commissione tributaria provinciale di Cremona

Re:

Parties to the main proceedings

Applicant: Banca popolare di Cremona Soc. coop. arl

Failure of a Member State to fulfil obligations — Articles 6, 10
and 11 of Council Regulation (EC, Eurotom) No 1150/2000 of

Defendant: Agenzia Entrate Ufficio Cremona