CELEX: C2005/132/01
Language: en
Date: 2005-05-28 00:00:00
Title: Judgment of the Court (Second Chamber) of 14 April 2005 in Case C-460/01: Commission of the European Communities v Kingdom of the Netherlands (Failure of a Member State to fulfil its obligations — Regulations (EEC) Nos 2913/92 and 2454/93 — External Community transit procedure — Customs authorities — Procedures for collecting import duties — Time-limits — Non-compliance — Community own resources — Making available — Time-limit — Non-compliance — Default interest — Member State concerned — Default on payment)

28.5.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 132/1
            
         
      JUDGMENT OF THE COURT
   
   (Second Chamber)
   of 14 April 2005
   in Case C-460/01: Commission of the European Communities v Kingdom of the Netherlands (1)
   
   (Failure of a Member State to fulfil its obligations - Regulations (EEC) Nos 2913/92 and 2454/93 - External Community transit procedure - Customs authorities - Procedures for collecting import duties - Time-limits - Non-compliance - Community own resources - Making available - Time-limit - Non-compliance - Default interest - Member State concerned - Default on payment)
   (2005/C 132/01)
   Language of the case: Dutch
   In Case C-460/01, Commission of the European Communities (Agents: G. Wilms and H.M.H. Speyart) v Kingdom of the Netherlands (Agent: H.G. Sevenster) — action under Article 226 EC for failure to fulfil obligations, brought on 28 November 2001 — the Court (Second Chamber), composed of C.W.A. Timmermans, President of the Chamber, R. Schintgen and J.N. Cunha Rodrigues (Rapporteur), Judges; C- Stix-Hackl, Advocate General; M.-F. Contet, Principal Administrator, for the Registrar, gave a judgment on 14 April 2005, in which it:
   
               1.
            
            
               Declares that between 1 January 1991 and 31 December 1995:
               
                           —
                        
                        
                           by failing to proceed with the entry in the accounts of the customs debt and other relevant duties and communicate the amount thereof to the debtor within three days of the time-limit laid down in Articles 3(3) and 6(1) 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 in Articles 218(3) and 221(1) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, or at a later date pursuant to Regulation (EEC, Euratom) No 1182/71 of the Council of 3 June 1971 determining the rules applicable to periods, dates and time-limits, when the principal of an external Community transit operation has not, within three months of being notified by the office of departure that the consignment has not been presented on time at the office of destination, provided proof of the regularity of the transit operation in question,
                        
                     
                           —
                        
                        
                           by failing to make available in due time to the Commission the relevant Community own resources, and
                        
                     
                           —
                        
                        
                           by refusing to pay the relevant default interest,
                        
                     the Kingdom of the Netherlands has failed to fulfil its obligations under the second sentence of the second subparagraph of Article 11a(2) of Commission Regulation (EEC) No 1062/87 of 27 March 1987 on provisions for the implementation of the Community transit procedure and for certain simplifications of that procedure, as amended by Commission Regulation (EEC) No 2560/92 of 2 September 1992, the third sentence of Article 49(2) of Commission Regulation (EEC) No 1214/92 of 21 April 1992 on provisions for the implementation of the Community transit procedure and for certain simplifications of that procedure, as amended by Commission Regulation (EEC) No 3712/92 of 21 December 1992, and the third sentence of Article 379(2) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, and under Articles 2, 9, 10 and 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;
            
         
               2.
            
            
               Orders the Kingdom of the Netherlands to pay the costs.
            
         
      (1)  OJ C 84 of 06.04.2002.