Judgment of the Court (First Chamber) of 22 January 2009 – Commission v Portugal

(Case C‑150/07)

Failure of a Member State to fulfil obligations – Late payment of own resources – Default interest payable – Accounting rules – ATA system

1. Own resources of the European Communities – Establishment and making available by the Member States (Council Regulation No 1552/89, Arts 2, 6(2) and 10) (see paras 61-64)

2. Actions for failure to fulfil obligations – Proof of failure – Burden of proof on Commission (Art. 226 EC) (see paras 65-66, 68)

Re:

Operative part

The Court:

1.Declares that, by refusing to pay to the Commission of the European Communities the default interest payable on account of the late payment of own resources under the ATA system, the Portuguese Republic has failed to fulfil its obligations under Articles 2, 6(2) and 9 to 11 of Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities’ own resources;

2.Dismisses the remainder of the action;

3.Orders the Portuguese Republic to bear its own costs and to pay three quarters of the costs of the Commission of the European Communities;

4.Orders the Commission of the European Communities to bear the remainder of its own costs.