Keywords
Summary

Keywords

1. Actions for failure to fulfil obligations – Subject-matter of the proceedings — Request seeking to have a Member State ordered to take specific measures — Inadmissible

(Art. 226 EC)

2. Free movement of goods — Community transit — External Community transit — Offences or irregularities — Member States’ obligations — Non-compliance with time-limits fixed for the procedures for collecting import duties — Establishment and late making available of own resources — Failure to fulfil obligations

(Council Regulations Nos 1552/89, Art. 2, and 2913/92, Arts 218(3) and 221(1))

Summary

1. The purpose of an action under Article 226 EC is to obtain a declaration that a Member State has failed to fulfil its Community obligations. When there is a finding of infringement, Article 228 EC expressly requires the Member State in question to take the measures necessary to comply with the judgment of the Court of Justice. The Court cannot, however, order the Member State to take specific measures.

Consequently, the Court cannot, in the context of infringement proceedings, rule on pleas which seek an order that the Member State pay default interest. Such claims must be declared inadmissible.

(see paras 49-51)

2. In the case of customs debts incurred following irregularities committed in the external Community transit system, it is clear from the wording itself of the third sentence of Article 379(2) of Regulation No 2454/93 laying down provisions for the implementation of Regulation No 2913/92 establishing the Community Customs Code, that the Member States are obliged to instigate the recovery procedure provided for therein upon expiry of the three-month time-limit when notified by the office of departure that the consignment has not been presented on time at the office of destination. That interpretation is also necessary in order to guarantee diligent and uniform application by the competent authorities of the provisions governing recovery of customs debts, with a view to making Community own resources available efficiently and speedily.

Late communication by a Member State of the amount of the debt to the principal, in violation of Articles 218(3) and 221(1) of Regulation No 2913/92, necessarily implies a delay in the establishment of the Community’s entitlement to the own resources referred to in Article 2 of Regulation No 1552/89 implementing Decision 88/376 on the system of the Communities’ own resources.

(see paras 78, 89, 91, operative part 1)