Judgment of the Court (Second Chamber) of 23 February 2006 – Commission v Spain

(Case C-546/03)

Failure of a Member State to fulfil obligations – Communities’ own resources – Community Customs Code – Procedures for collecting import or export duties – Late payment of own resources relating to those duties and failure to pay default interest

Communities’ own resources – Establishment and making available by Member States (Council Regulations Nos 1552/89, Art. 11, 1854/89, Art. 5, 1150/2000, Art. 1,1 and 2913/92, Art. 220(1)) (see paras 28, 32, 35, operative part)

Re:

Operative part:

The Court:

(a)      by failing to comply with the time-limits for late entry in the accounts of duties arising from a customs debt laid down in Article 5 of Council Regulation (EEC) No 1854/89 of 14 June 1989 on the entry in the accounts and terms of payment of the amounts of the import duties or export duties resulting from a customs debt, and, from 1 January 1994, with Article 220(1) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, leading to a delay in making available of own resources, and

(b)      by failing to pay to the Commission of the European Communities the interest under Article 11 of Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities’ own resources, and, from 31 May 2000 of Article 11 of Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities’ own resources,

the Kingdom of Spain has failed to fulfil its obligations under all of those provisions;