Avis juridique important

Judgment of the Court of 6 July 1971. - Federal Republic of Germany v Commission of the European Communities. - European Social Fund. - Case 2-71. European Court reports 1971 Page 00669 Danish special edition Page 00159 Greek special edition Page 00887 Portuguese special edition Page 00239

Summary Parties Subject of the case Grounds Decision on costs Operative part

++++

EEC - FINANCIAL PROVISIONS - BUDGET - CONTRIBUTIONS OF THE MEMBER STATES - STATEMENT OF ACCOUNTS - NOTIFICATION TO THE MEMBER STATES OF THE AMOUNTS TO BE PAID - HAVING NATURE OF FINAL DECISIONS

( EEC TREATY, ARTICLE 200; FINANCIAL REGULATION OF 31 JANUARY 1961, ARTICLES 17 AND 18 )

IT IS CLEAR FROM ARTICLES 17 AND 18 OF THE FINANCIAL REGULATION OF 31 JANUARY 1961 THAT THE STATEMENT OF ACCOUNTS DETERMINING THE CONTRIBUTIONS OF THE MEMBER STATES AND NOTIFICATION THEREOF TO SUCH STATES MUST BE EFFECTED WITHIN A GIVEN PERIOD, SO THAT THOSE MEASURES MUST BE CONSIDERED AS FINAL DECISIONS AND NOT AS PROVISIONAL STATEMENTS OF POSITION .

ONE AND THE SAME STATEMENT OF ACCOUNTS WITHIN THE MEANING OF ARTICLE 17 OF THE FINANCIAL REGULATION, WHICH HAS BEEN NOTIFIED TO ALL THE MEMBER STATES, CANNOT BE REGARDED AS PROVISIONAL WITH REGARD TO ONE OF THOSE STATES .

SINCE THE APPLICANT HAS FAILED TO BRING AN ACTION WITHIN THE PERIOD OF TWO MONTHS IT MAY NOT REPAIR THIS OMISSION BY INSTITUTING PROCEEDINGS AGAINST A SUBSEQUENT LETTER REFUSING TO RECONSIDER THE MEASURES IN QUESTION .

IN CASE 2/71

GOVERNMENT OF THE FEDERAL REPUBLIC OF GERMANY, REPRESENTED BY DR R . MORAWITZ, MINISTERIALRAT TO THE FEDERAL MINISTRY FOR ECONOMIC AFFAIRS, ACTING AS AGENT, WITH AN ADDRESS FOR SERVICE IN LUXEMBOURG AT THE OFFICE OF THE HEAD OF CHANCERY AT THE EMBASSY OF THE FEDERAL REPUBLIC OF GERMANY, 3 BOULEVARD ROYAL, APPLICANT,

V

COMMISSION OF THE EUROPEAN COMMUNITIES, REPRESENTED BY ITS LEGAL ADVISERS, R . BAEYENS AND P . KARPENSTEIN, ACTING AS AGENTS, WITH AN ADDRESS FOR SERVICE IN LUXEMBOURG AT THE OFFICE OF ITS LEGAL ADVISER, EMILE REUTER, 4 BOULEVARD ROYAL, DEFENDANT,

APPLICATION FOR THE ANNULMENT OF A DECISION OF REJECTION OF THE COMMISSION OF 6 NOVEMBER 1970 AND OF THE STATEMENT OF THE ACCOUNTS OF THE EUROPEAN SOCIAL FUND FOR THE FINANCIAL YEAR 1969 ON WHICH THAT DECISION IS BASED,

1 ON 11 JANUARY 1971 THE GOVERNMENT OF THE FEDERAL REPUBLIC OF GERMANY LODGED AN APPLICATION UNDER ARTICLE 173 OF THE EEC TREATY FOR THE ANNULMENT OF THE DECISION OF REJECTION OF THE COMMISSION OF 6 NOVEMBER 1970 TOGETHER WITH THE STATEMENT OF ACCOUNTS FOR THE EUROPEAN SOCIAL FUND FOR THE YEAR 1969 ON WHICH THE DECISION IS BASED .

2 UNDER THE FINANCIAL REGULATION RELATING TO THE METHODS AND PROCEDURE WHEREBY THE CONTRIBUTIONS OF MEMBER STATES SPECIFIED IN ARTICLE 200 ( 1 ) AND ( 2 ) OF THE TREATY AND TO THE TECHNICAL CONDITIONS FOR CONDUCTING THE FINANCIAL AFFAIRS OF THE EUROPEAN SOCIAL FUND ADOPTED ON 31 JANUARY 1961 ( JO NO 22 1961, P . 509 ), THE COMMISSION, BY LETTERS OF 2 AND 6 MARCH 1970, COMMUNICATED TO THE FEDERAL GOVERNMENT THE STATEMENT OF ACCOUNTS OF THE EUROPEAN SOCIAL FUND FOR THE FINANCIAL YEAR 1969 AND NOTIFIED THE GOVERNMENT OF THE AMOUNT OF THE SUMS TO BE PAID TO IT . BY LETTER OF 25 MARCH 1970, THE FEDERAL MINISTER OF FINANCE RAISED OBJECTIONS TO THOSE MEASURES, BUT THE COMMISSION BY A LETTER OF 6 NOVEMBER 1970 DISMISSED THE OBJECTIONS AND MAINTAINED ITS DECISIONS .

3 SINCE THE DEFENDANT CONSIDERED THAT THE LETTER OF 6 NOVEMBER 1969 MERELY CONSTITUTED A REFUSAL TO GO BACK ON A PRIOR DECISION ESTABLISHING THE STATEMENT OF ACCOUNTS FOR THE FINANCIAL YEAR 1969 WHICH WAS NOTIFIED TO THE FEDERAL GOVERNMENT BY LETTERS OF 2 AND 6 MARCH, IT PLEADED THAT THE APPLICATION WAS MADE OUT OF TIME .

4 THE APPLICANT REPLIES THAT AS LONG AS THE COMMISSION HAD NOT STATED ITS ATTITUDE TO THE OBJECTIONS SET OUT IN THE LETTER FROM THE FEDERAL MINISTER OF FINANCE OF 25 MARCH 1970 THE STATEMENT OF ACCOUNTS AND THE NOTIFICATIONS RELATING THERETO COULD NOT BE REGARDED AS FINAL . FURTHERMORE THE BEHAVIOUR OF THE COMMISSION GAVE THE IMPRESSION THAT IT ITSELF CONSIDERED ITS DECISIONS IN THIS MATTER AS PROVISIONAL .

ARTICLE 18 OF THAT REGULATION PROVIDES THAT : " AS SOON AS THE OPERATIONS SPECIFIED IN ARTICLE 17 OF THIS REGULATION HAVE BEEN COMPLETED AND IN ANY CASE NOT LATER THAN 31 JANUARY NEXT, THE COMMISSION SHALL NOTIFY : ( A ) EACH DEBTOR MEMBER STATE OF THE AMOUNT PAYABLE BY IT TO THE COMMISSION; ( B ) EACH CREDITOR MEMBER STATE OF THE AMOUNT PAYABLE IN ITS FAVOUR BY ORDER OF THE COMMISSION . "

IT IS CLEAR FROM THOSE PROVISIONS THAT BOTH THE STATEMENT OF ACCOUNTS AND THE NOTIFICATIONS TO MEMBER STATES MUST BE EFFECTED WITHIN A GIVEN PERIOD WHICH HAS MOREOVER BEEN EXCEEDED IN THIS CASE . IN THOSE CIRCUMSTANCES THE MEASURES MUST BE CONSIDERED AS FINAL DECISIONS AND NOT AS PROVISIONAL STATEMENTS OF POSITION .

9 UNDER ARTICLE 69 ( 2 ) OF THE RULES OF PROCEDURE THE UNSUCCESSFUL PARTY SHALL BE ORDERED TO PAY THE COSTS OF THE PROCEEDINGS . IN THIS CASE THE APPLICANT HAS FAILED IN ITS APPLICATION AND MUST THEREFORE BE ORDERED TO PAY THE COSTS OF THE PROCEEDINGS .

THE COURT

HEREBY :

2 . ORDERS THE APPLICANT TO BEAR THE COSTS .