Keywords

• Principle of effectiveness
• Failure of a Member State to fulfil obligations
• Protection of the financial interests of the European Union
• Value added tax (VAT)
• Article 4(3) TEU
• Article 310(6) and Article 325 TFEU
• Own resources
• Customs duties
• Combating fraud
• 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.