Judgment_paragraph 105 · Ricosmos BV v Commission of the European Communities (T-53/02)

105In that regard it should be noted at the outset that Sohl & Söhlke, which the applicant cites, does not set out an exhaustive list of the criteria which may be taken into consideration when determining whether there has been obvious negligence. Paragraph 56 of the judgment merely states that account must be taken ‘in particular’, and thus not exclusively, of the complexity of the provisions noncompliance with which has resulted in the customs debt being incurred, the professional experience of, and care taken by, the trader. Accordingly, other criteria may assist in determining whether there has been obvious negligence (see, to that effect, Case C-222/01 British American Tobacco [2004] ECR I-4683, paragraph 71). Furthermore, it must be pointed out that, contrary to the assertions of the applicant, the Commission did not merely assess the care taken by the applicant but also took account, in the contested decision, of the applicant's professional experience and of his knowledge of the applicable rules.