19.12.2009   

EN

Official Journal of the European Union

C 312/25

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declare that the Republic of Finland has failed to fulfil its obligations under Articles 2, 6 and 9 to 11 of Regulation (EEC, Euratom) No 1552/89 (1) and Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 (2) and Article 220 of Regulation (EEC) No 2913/92, (3) in that the Finnish authorities have followed an administrative practice under which the Community’s own resources are established only after the debtor has been allowed a period of at least 14 days within which he may submit observations concerning the matter. The Finnish authorities thus have failed to comply, in the case of subsequent charging of customs duties, with the time-limits laid down for the entry of own resources in the accounts, as a result of which the payment of the Community’s own resources by the authorities has been delayed;

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order the Republic of Finland to pay the costs.

1.

The Commission has brought an action against the Republic of Finland concerning compliance with Articles 2, 6 and 9 to 11 of Regulations (EEC, Euratom) No 1552/89 and (EC, Euratom) No 1150/2000 on the Community’s own resources and with Article 220 of Regulation (EEC) No 2913/92 on the Community Customs Code. The issue in the case is the time at which customs duties subsequently determined by the customs authorities are to be entered in the accounts of the Community’s own resources, that is, when the customs duties collected by the Member State are available to the Community.

2.

According to the Commission, Finland is in breach of the regulations on own resources and the Community Customs Code in the situation in which a customs debt is subsequently charged, since the Finnish officials give the debtor at least 14 days to submit observations before the final decision on subsequent charging is made. As a result of that procedure granting the right to be heard, the entry in the accounts of the Community’s own resources is delayed.