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. # Case C-405/09.

Subject of the case

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

Operative part

The Court:

1. Declares that, by applying an administrative procedure by 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 failing to observe, where there is post-clearance recovery, the time-limits laid down for the entry of those resources, which has the consequence of delaying their payment, 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.