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Case C-442/08: Judgment of the Court (Fourth Chamber) of 1 July 2010 — European Commission v Federal Republic of Germany (Failure of a State to fulfil its obligations — EEC-Hungary Association Agreement — Subsequent verification — Failure to comply with rules on origin — Decision of the authorities of the exporting State — Appeal — Commission inspection mission — Customs duties — Post-clearance recovery — Own resources — Making available — Default interest)
ECLI:EU:UNKNOWN:62008CA0442
62008CA0442
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28.8.2010
Official Journal of the European Union
C 234/8
(Case C-442/08) (<span class="super">1</span>)
(Failure of a State to fulfil its obligations - EEC-Hungary Association Agreement - Subsequent verification - Failure to comply with rules on origin - Decision of the authorities of the exporting State - Appeal - Commission inspection mission - Customs duties - Post-clearance recovery - Own resources - Making available - Default interest)
2010/C 234/11
Language of the case: German
Parties
Applicant: European Commission (represented by: A. Caeiros and B. Conte, acting as Agents)
Defendant: Federal Republic of Germany (represented by: M. Lumma and B. Klein, acting as Agents)
Re:
Failure of a Member State to fulfil obligations — Infringement of Articles 2, 6, 9, 10 and 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 (OJ 1989 L 155, p. 1), and the corresponding provisions 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 (OJ 2000 L 130, p. 1) — Late payment of the Communities’ own resources in the event of subsequent collection of import tariffs and refusal to pay default interest — Obligation of the importing Member State not to delay implementation of the procedure for the subsequent collection of import tariffs for goods whose certificate of origin was revoked by the authorities of the exporting State — Obligation of the importing Member State to pay default interest due in the event of late entry of the own resources payable in respect of tariff claims time-barred as a result of the inactivity of those authorities during the legal proceedings brought in the exporting State for the annulment of the decisions revoking the certificates of origin
Operative part of the judgment
The Court:
1.Declares that, by allowing customs claims to become time-barred, despite the receipt of a mutual assistance communication, paying the own resources owed in this connection late and refusing to pay the default interest payable, the Federal Republic of Germany has failed to fulfil its obligations under Articles 2, 6 and 9 to 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 the same articles 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;
2.Orders the Federal Republic of Germany to pay the costs.
(<span class="super">1</span>) OJ C 6, 10.1.2009.