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The contested decision was not fully notified to the applicant in breach of Article 1(2) 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 non-notified details, as an essential element of the decision, is necessary in order to make it possible to understand and review the calculations of the contributions.

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The contested decision fails to fulfil the obligation to state reasons under the second paragraph of Article 296 TFEU and Article 41(1) and (2)(c) of the Charter, on the ground that neither the bases nor the details of the calculations were disclosed. As regards the defendant’s discretionary powers, it has not been stated which valuations were carried out by the defendant on which grounds.

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The applicant’s right to be heard was not respected, in breach of Article 41(1) and (2)(a) of the Charter, prior to the adoption of the contested decision or prior to the issuance of the contribution notice based on that decision.

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In the context of the fourth plea, the applicant submits that Articles 4 to 7 and 9 of, as well as Annex I to, Delegated Regulation 2015/63 — provisions which form the basis for the contested decision — establish an opaque system for the setting of contributions, which is contrary to Articles 16, 17 and 47 of the Charter and pursuant to which compliance with Articles 20 and 21 of the Charter and observance of the principles of proportionality and legal certainty are not ensured. The present plea is also raised, in the alternative, in relation to those provisions of Directive 2014/59/EU (2) and of Regulation (EU) No 806/2014 (3) which mandatorily require the system of contributions implemented by Delegated Regulation 2015/63 — a system which, in the applicant’s view, is incompatible with the cited fundamental rights and fundamental values of EU law.