Judgment_paragraph 59 · Commission of the European Communities v Kingdom of the Netherlands (C-312/04)

59As the Court observed in paragraph 59 of the judgment in Case C-392/02 Commission v Denmark [2005] ECR I-9811, it follows from Articles 217, 218 and 221 of the Customs Code that the abovementioned conditions are met when the customs authorities have the necessary particulars and, therefore, are in a position to calculate the amount of duties and determine the debtor (see, to that effect, Commission v Netherlands, paragraph 71, and Case C-104/02 Commission v Germany [2005] ECR I-2689, paragraph 80). The Member States may not dispense with determining claims, even where these are disputed; otherwise, it would have to be accepted that the financial equilibrium of the Communities may be disrupted by the conduct of a Member State (Commission v Denmark, paragraph 60).