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1.Own resources of the European Communities - Establishment and making available by the Member States - Credit to the Commission' s account - Late - Obligation to pay default interest
( Council Regulation No 2891/77, Art . 11 )
2.Member States - Obligations - Obligation to penalize infringements of Community law - Scope
( EEC Treaty, Art . 5 )
1.There is an inseparable link between the obligation to establish the Community' s own resources, the obligation to credit them to the Commission' s account within the prescribed time-limit and the obligation to pay default interest . The interest is payable regardless of the reason for the delay in making the entry in the Commission' s account .
2.Where Community legislation does not specifically provide any penalty for an infringement or refers for that purpose to national laws, regulations and administrative provisions, Article 5 of the Treaty requires the Member State to take all measures necessary to guarantee the application and effectiveness of Community law .
For that purpose, whilst the choice of penalties remains within their discretion, they must ensure in particular that infringements of Community law are penalized under conditions, both procedural and substantive, which are analogous to those applicable to infringements of national law of a similar nature and importance and which, in any event, make the penalty effective, proportionate and dissuasive . Moreover, the national authorities must proceed, with respect to infringements of Community law, with the same diligence as that which they bring to bear in implementing corresponding national laws .