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The contested decision was not fully disclosed to the applicant, contrary to paragraph 2 of Article 1 TEU, Articles 15, 296 and 298 TFEU and Articles 42 and 47 of the Charter of Fundamental Rights of the European Union (‘the Charter’). Knowledge of the information that was not communicated is necessary, as a central component of the decision, in order to be able to understand and check the contribution calculations.

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The contested decision infringes the obligation to state reasons under paragraph 2 of Article 296 TFEU and Article 41(1) and (2)(c) of the Charter because only a small number of selected partial calculation results were disclosed. As regards the defendant’s discretionary powers, it was not explained which assessments the defendant made and for what reasons.

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The applicant was not granted the right to be heard either before the contested decision was adopted or before the contribution notice based on that decision was issued, contrary to Article 41(1) and (2)(a) of the Charter. Nor did the newly introduced consultation procedure create an effective opportunity to submit comments.

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In the context of the fourth plea, the applicant submits that Articles 4 to 7 and Article 9 of, and Annex I to, Delegated Regulation 2015/63 — on which the contested decision was based — create a non-transparent system for determining contributions which is contrary to Articles 16, 17, 41 and 47 of the Charter and under which compliance with Articles 20 and 21 of the Charter and observance of the principles of proportionality and legal certainty are not guaranteed.

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In the alternative, the applicant, in its fifth plea, challenges as unlawful those provisions of Directive 2014/59/EU and Regulation (EU) No 806/2014 which determine the contribution system implemented by Delegated Regulation 2015/63 and are not capable of being interpreted in conformity with primary law, and are therefore contrary to the principle of providing reasons for legal acts, the principle of legal certainty, the Treaties (in particular paragraph 2 of Article 1 TEU, Articles 15, 296 and 298 TFEU) and the Charter (in particular Articles 16, 17, 41, 42 and 47 of the Charter).