CELEX: 62009CA0539
Language: en
Date: 2011-11-15 00:00:00
Title: Case C-539/09: Judgment of the Court (Grand Chamber) of 15 November 2011 — European Commission v Federal Republic of Germany (Failure of a Member State to fulfil obligations — Court of Auditors’ declared intention to carry out audits in a Member State — Member State’s objection — Powers of the Court of Auditors — Article 248 EC — Audit of the cooperation of the national administrative authorities in the field of value added tax — Regulation (EC) No 1798/2003 — Community revenue — Own resources accruing from value added tax)

28.1.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 25/5
            
         
      Judgment of the Court (Grand Chamber) of 15 November 2011 — European Commission v Federal Republic of Germany
      (Case C-539/09) (1)
      
      (Failure of a Member State to fulfil obligations - Court of Auditors’ declared intention to carry out audits in a Member State - Member State’s objection - Powers of the Court of Auditors - Article 248 EC - Audit of the cooperation of the national administrative authorities in the field of value added tax - Regulation (EC) No 1798/2003 - Community revenue - Own resources accruing from value added tax)
      (2012/C 25/08)
      Language of the case: German
      
         Parties
      
      
         Applicant: European Commission (represented by: A. Caeiros and B. Conte, acting as Agents)
      
         Defendant: Federal Republic of Germany (represented by: C. Blaschke and N. Graf Vitzthum, acting as Agents)
      
         Intervening parties in support of the applicant: European Parliament (represented by: R. Passos and E. Waldherr, acting as Agents), Court of Auditors of the European Union, (represented initially by R. Crowe, and subsequently by T. Kennedy and B. Schäfer, acting as Agents)
      
         Re:
      
      Failure of a Member State to fulfil obligations — Infringement of Article 10 EC and Article 248(1), (2) and (3) EC, and of Article 140(2) and Article 142(1) of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ 2002 L 248, p. 1) — Refusal to allow the Court of Auditors to carry out checks in Germany concerning administrative cooperation in the field of value added tax — Scope of the Court of Auditors’ audit powers
      
         Operative part of the judgment
      
      The Court:
      
                  1.
               
               
                  Declares that, by objecting to the conduct by the Court of Auditors of the European Union of audits in Germany concerning administrative cooperation under Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax and the provisions for its implementation, the Federal Republic of Germany has failed to fulfil its obligations under Article 248(1) to (3) EC;
               
            
                  2.
               
               
                  Dismisses the action as to the remainder;
               
            
                  3.
               
               
                  Orders the Federal Republic of Germany to pay the costs;
               
            
                  4.
               
               
                  Orders the European Parliament and the Court of Auditors of the European Union to bear their own costs.
               
            
         (1)  OJ C 51, 27.2.2010.