Judgment of the Court (Grand Chamber) of 8 March 2022

European Commission v United Kingdom of Great Britain and Northern Ireland

Failure of a Member State to fulfil obligations – Article 4(3) TEU – Article 310(6) and Article 325 TFEU – Own resources – Customs duties – Value added tax (VAT) – Protection of the financial interests of the European Union – Combating fraud – Principle of effectiveness – Obligation for Member States to make own resources available to the European Commission – Financial liability of Member States in the event of losses of own resources – Imports of textiles and footwear from China – Large-scale and systematic fraud – Organised crime – Missing importers – Customs value – Undervaluation – Taxable amount for VAT purposes – Lack of systematic customs controls based on risk analysis and carried out prior to the release of the goods concerned – No systematic provision of security – Method used to estimate the amount of traditional own resources losses in respect of imports presenting a significant risk of undervaluation – Statistical method based on the average price determined at EU level – Whether permissible

Case C-213/19


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
Judgment (OJ)
08/04/2022 Commission v United Kingdom (Lutte contre la fraude à la sous-évaluation)
Financial provisions
- Own resources
  • Financial provisions
  • - Own resources
  • - Value added tax
EUR-Lex text EUR-Lex bilingual text
Judgment
ECLI:EU:C:2022:167		 08/03/2022 Commission v United Kingdom (Lutte contre la fraude à la sous-évaluation)
Financial provisions
- Own resources
  • Financial provisions
  • - Own resources
  • - Value added tax
EUR-Lex text EUR-Lex bilingual text
Abstract
ECLI:EU:C:2022:167		 08/03/2022 Commission v United Kingdom (Lutte contre la fraude à la sous-évaluation)
Financial provisions
- Own resources
  • Financial provisions
  • - Own resources
  • - Value added tax
EUR-Lex text EUR-Lex bilingual text
Order
ECLI:EU:C:2019:798		 26/09/2019 Commission v United Kingdom (Lutte contre la fraude à la sous-évaluation)
Financial provisions
- Own resources
  • Financial provisions
  • - Own resources
  • - Value added tax
Available in :
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
26/04/2019 Commission v United Kingdom (Lutte contre la fraude à la sous-évaluation)
Financial provisions
- Own resources
  • Financial provisions
  • - Own resources
  • - Value added tax
EUR-Lex text EUR-Lex bilingual text
Opinion
ECLI:EU:C:2021:724		 09/09/2021 Commission v United Kingdom (Lutte contre la fraude à la sous-évaluation)
Financial provisions
- Own resources
  • Financial provisions
  • - Own resources
  • - Value added tax
EUR-Lex text EUR-Lex bilingual text
Top of the page Legal analysis of the decision or of the case

Reports of Cases

not yet published (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

1.
-
3 Legal proceedings
  3.01 Actions for failure to fulfil obligations
    3.01.00 General
-
3 Legal proceedings
  3.01 Actions for failure to fulfil obligations
    3.01.00 General
-
3 Legal proceedings
  3.01 Actions for failure to fulfil obligations
    3.01.00 General
-
2 Institutional framework of the European Union
  2.06 Financial provisions
    2.06.02 Own resources of the European Union
-
3 Legal proceedings
  3.01 Actions for failure to fulfil obligations
    3.01.00 General
-
1 The legal order of the European Union
  1.03 Respective powers and obligations of the European Union and of the Member States
    1.03.00 General
-
4 Internal policy of the European Union
  4.02 Free movement of goods
    4.02.04 Customs union
      4.02.04.00 General
-
2 Institutional framework of the European Union
  2.06 Financial provisions
    2.06.02 Own resources of the European Union
-
2 Institutional framework of the European Union
  2.06 Financial provisions
    2.06.02 Own resources of the European Union
-
2 Institutional framework of the European Union
  2.06 Financial provisions
    2.06.02 Own resources of the European Union
-
2 Institutional framework of the European Union
  2.06 Financial provisions
    2.06.02 Own resources of the European Union
-
4 Internal policy of the European Union
  4.02 Free movement of goods
    4.02.04 Customs union
      4.02.04.03 Value for customs purposes
        4.02.04.03.01 Determination of the value of goods
-
2 Institutional framework of the European Union
  2.06 Financial provisions
    2.06.02 Own resources of the European Union
-
3 Legal proceedings
  3.01 Actions for failure to fulfil obligations
    3.01.00 General
-
3 Legal proceedings
  3.01 Actions for failure to fulfil obligations
    3.01.00 General
-
1 The legal order of the European Union
  1.03 Respective powers and obligations of the European Union and of the Member States
    1.03.03 Obligation of good faith
-
2 Institutional framework of the European Union
  2.06 Financial provisions
    2.06.02 Own resources of the European Union


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion


Dates

Date of the lodging of the application initiating proceedings

  • 07/03/2019

Date of the Opinion

  • 09/09/2021

Date of the hearing

Information not available

Date of delivery

08/03/2022


References

Publication in the Official Journal

Information not available

Name of the parties

Commission v United Kingdom (Lutte contre la fraude à la sous-évaluation)

Notes on Academic Writings

  1. Bassani-Winckler, Vincent: Dispositions financières - Contentieux des ressources propres, Europe 2022, n° 5 Mai, comm. 151 (FR)
  2. Caeiros, Antonio: La protection des ressources propres de l’Union européenne, la protection de l’intérêt commun : unus pro omnibus, omnes pro uno, Revue du droit de l'Union européenne 2022 nº 4 p.181-203 (FR)
  3. Potteau, Aymeric: XXIII. Finances et budget - Cour de justice, gde ch., 8 mars 2022, Commission c/ Royaume-Uni, aff. C-213/19, ECLI:EU:C:2022:167, Jurisprudence de la CJUE 2022. Décisions et commentaires (Ed. Bruylant - Bruxelles) 2024, p. 1134-1140 (FR)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Information not available

Subject-matter

  • Financial provisions
  • - Own resources
  • - Value added tax

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

  • Action for a declaration of failure to fulfil obligations : application granted
  • Action for a declaration of failure to fulfil obligations : dismissal on substantive grounds

Formation of the Court

grande chambre (Cour)

Judge-Rapporteur

Prechal

Advocate General

Pikamäe

Language(s) of the Case

  • English

Language(s) of the Opinion

  • French