Case C-405/09: Judgment of the Court (Fifth Chamber) of 7 April 2011 — European Commission v Republic of Finland (Failure of a Member State to fulfil obligations — The European Union’s own resources — Procedures relating to the collection of import or export duties — Delay in establishing the own resources relating to those rights)
Date: 2011-04-07
Institutions: Court of Justice
Subjects: European Commission, VAT resource, action for failure to fulfil an obligation, disclosure of information, financial management, own resources, regions of Finland








C_2011160EN.01000802.xml










28.5.2011   


EN


Official Journal of the European Union


C 160/8





Judgment of the Court (Fifth Chamber) of 7 April 2011 — European Commission v Republic of Finland
(Case C-405/09) (1)

(Failure of a Member State to fulfil obligations - The European Union’s own resources - Procedures relating to the collection of import or export duties - Delay in establishing the own resources relating to those rights)
2011/C 160/06
Language of the case: Finnish

Parties


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

Defendant: Republic of Finland (represented by: A. Guimaraes-Purokoski and M. Pere, acting as Agents)

Intervener in support of the defendant: Federal Republic of Germany (represented by: B. Klein, acting as Agent)

Re:

Failure of a Member State to fulfil obligations — Infringement of Articles 2, 6 and 9 to 11 of 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) and 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) and of Article 220 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1) — Failure to comply, where there is post-clearance recovery, with the time limits laid down for entry in the accounts and the establishment of the Communities’ own resources

Operative part of the judgment

The Court:






1.


Declares that by applying an administrative procedure according to which the European Union’s own resources are established only after the debtor has been granted a period of at least 15 days to submit his observations and by not complying, where there is post-clearance recovery, with the time limits laid down for the entry of those resources, which has the consequence of delaying payment of them, the Republic of Finland has failed to fulfil its obligations under Articles 2, 6 and 9 to 11 of 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, as amended by Council Regulation (Euratom, EC) No 1355/96 of 8 July 1996, and 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 and under Article 220 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code;










2.


Orders the Republic of Finland to pay the costs;










3.


Orders the Federal Republic of Germany to bear its own costs.






(1)  OJ C 312, 19.12.2009.