Case C-405/09: Action brought on 20 October 2009 — Commission of the European Communities v Republic of Finland
Date: 2009-10-20
Institutions: Court of Justice
Subjects: European Commission, Finland, VAT resource, action for failure to fulfil an obligation, disclosure of information, financial management, own resources








C_2009312EN.01002501.xml










19.12.2009   


EN


Official Journal of the European Union


C 312/25





Action brought on 20 October 2009 — Commission of the European Communities v Republic of Finland
(Case C-405/09)
2009/C 312/40
Language of the case: Finnish

Parties


Applicant: Commission of the European Communities (represented by A. Caeiros and M. Huttunen, acting as Agents)

Defendant: Republic of Finland

Form of order sought







—


declare that the Republic of Finland has failed to fulfil its obligations under Articles 2, 6 and 9 to 11 of Regulation (EEC, Euratom) No 1552/89 (1) and Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 (2) and Article 220 of Regulation (EEC) No 2913/92, (3) in that the Finnish authorities have followed an administrative practice under which the Community’s own resources are established only after the debtor has been allowed a period of at least 14 days within which he may submit observations concerning the matter. The Finnish authorities thus have failed to comply, in the case of subsequent charging of customs duties, with the time-limits laid down for the entry of own resources in the accounts, as a result of which the payment of the Community’s own resources by the authorities has been delayed;










—


order the Republic of Finland to pay the costs.





Pleas in law and main arguments







1.


The Commission has brought an action against the Republic of Finland concerning compliance with Articles 2, 6 and 9 to 11 of Regulations (EEC, Euratom) No 1552/89 and (EC, Euratom) No 1150/2000 on the Community’s own resources and with Article 220 of Regulation (EEC) No 2913/92 on the Community Customs Code. The issue in the case is the time at which customs duties subsequently determined by the customs authorities are to be entered in the accounts of the Community’s own resources, that is, when the customs duties collected by the Member State are available to the Community.










2.


According to the Commission, Finland is in breach of the regulations on own resources and the Community Customs Code in the situation in which a customs debt is subsequently charged, since the Finnish officials give the debtor at least 14 days to submit observations before the final decision on subsequent charging is made. As a result of that procedure granting the right to be heard, the entry in the accounts of the Community’s own resources is delayed.






(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 1989 L 155, 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 2000 L 130, p. 1.

(3)  Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, OJ 1992 L 302, p. 1.