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Document 62008CN0423
Case C-423/08: Action brought on 24 September 2008 — Commission of the European Communities v Italian Republic
Case C-423/08: Action brought on 24 September 2008 — Commission of the European Communities v Italian Republic
Case C-423/08: Action brought on 24 September 2008 — Commission of the European Communities v Italian Republic
SL C 313, 6.12.2008, p. 16–16
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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6.12.2008 |
EN |
Official Journal of the European Union |
C 313/16 |
Action brought on 24 September 2008 — Commission of the European Communities v Italian Republic
(Case C-423/08)
(2008/C 313/23)
Language of the case: Italian
Parties
Applicant: Commission of the European Communities (represented by: A. Aresu and A. Caeiros, acting as Agents)
Defendant: Italian Republic
Form of order sought
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declare that the Italian Republic has failed to fulfil its obligations under Articles 2, 6, 9, 10 and 11 of Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC on the system of the Communities' own resources (1), 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), and Article 220 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (3), owing to failure to comply with the time-limits for entry of the Communities' own resources in the event of subsequent recovery and consequent delay in the payment of the same to the Communities; |
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order the Italian Republic to pay the costs. |
Pleas in law and main arguments
The Commission complains that the Italian authorities failed to comply, in the event of subsequent recovery of customs resources, with the time-limits for entry of the own resources laid down by the relevant Community rules applicable, in so far as those authorities grant an extension (of sixty days) to taxable persons for the purposes of consultation of the minutes relating to the challenge before calculating the import duties, with the result that delays are caused to the crediting of the Communities' own resources in question. That instance emerged during an inspection of own resources carried out in Italy from 6 to 10 November 2000.
According to the Commission, that operating practice is incompatible with the Community provisions in force concerning subsequent recovery. In fact, the conditions for verification of the duties are satisfied as soon as the national authorities draw up the minutes in which the amount of the duties to be collected is communicated to the taxable person, since that document indicates at the same time the name of the debtor and the amount of the duties to be collected. In so far as in Italy duties are verified and registered only on expiry of the time-limit granted to taxable persons for challenging the correction of the duties communicated to them, the national rules concerned are inconsistent with the relevant Community provisions, and may give rise to delays, in the present case so far as concerns the date on which the Communities' own resources are made available.
(1) OJ L 155, p. 1.
(2) OJ L 130, p. 1.
(3) OJ L 302, p. 1.