Judgment of the Court (Grand Chamber) of 15 November 2005.

Commission of the European Communities v Kingdom of Denmark.

Failure of a Member State to fulfil obligations - Communities' own resources - Customs duties legally owing not subsequently recovered following an error by the national customs authorities - Financial liability of Member States.

Case C-392/02.

Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment (OJ)
24/12/2005 Commission v Denmark
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15/11/2005 Commission v Denmark
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
15/11/2005 Commission v Denmark
10/03/2005 Commission v Denmark
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
08/02/2003 Commission v Denmark
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Top of the page Legal analysis of the decision or of the case

Reports of Cases

2005 I-09811


Failure by a Member State to fulfil obligations, Article 10 EC and Articles 2 and 8 of Council Decision 94/728/EC, Euratom on the system of the European Communities’ own resources ─ Financial liability of Member States for own resources ─ Failure to have settled an amount of DKK 140 409.60 representing customs duties not recovered following an error on the part of the customs authorities themselves which could not have been reasonably detected by the person liable for payment (Article 220(2)(b) of

Systematic classification scheme

B European Community (EEC/EC)
  B-22 Financial provisions
    B-22.02 Own resources of the Communities

Citations of case-law or legislation

References in grounds of judgment

Operative part



Date of the lodging of the application initiating proceedings

  • 07/11/2002

Date of the Opinion

  • 10/03/2005

Date of the hearing

Information not available

Date of delivery



Publication in the Official Journal

Application: OJ C 31 from 08.02.2003, p.4

Judgment: OJ C 330 from 24.12.2005, p.1

Name of the parties

Commission v Denmark

Notes on Academic Writings

  1. Guervós Maíllo, María Ángeles: A propósito del sistema de recursos propios de la Comunidad Europea. Comentario de la Sentencia del Tribunal de Justicia de las Comunidades Europeas de 15 de noviembre de 2005, C-392/02 Comisión contra Reino de Dinamarca, Revista General de Derecho Europeo 2006, nº 9, p. 1-13 (ES)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Information not available


  • Free movement of goods
  • - Customs union
  • - Common Customs Tariff
  • Financial provisions
  • - Own resources

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

Formation of the Court

grande chambre (Cour)


von Bahr

Advocate General


Language(s) of the Case

  • Danish

Language(s) of the Opinion

  • Dutch