43According to the Commission, the word ‘challenge’ refers in the first place to the appeal procedure laid down in Articles 243 and 245 of the Customs Code, and only in the second place to the national legislation, which must be consistent with the Community legislation. If the Community legislation does not include a complete set of rules relating to appeals in customs matters, challenges to entitlements must, in any event, as Article 243 of the Customs Code states, be ‘lodged’, which means, contrary to what the United Kingdom Government also contends, that there must be an express and visible act on the debtor's part against the constitution of the debt, that is to say, the challenge must be in writing. A mere failure to pay is not sufficient in that regard. Such an approach ensures compliance with the principle of the parallelism of forms, in that the debt is also constituted in writing, and allows evidence to be presented as to any lack of consent to the debt being constituted, as well as guaranteeing the requirement that there be rapid and uniform availability of own resources (see, inter alia, Case C-112/01 SPKR [2002] ECR I-10655, paragraph 34 et seq.).
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