76The Member States are thus required to establish the Communities’ entitlement to own resources as soon as their customs authorities are in a position to calculate the amount of duties arising from a customs debt and determine the debtor (see, to that effect, Case C-392/02 Commission v Denmark [2005] ECR I-9811, paragraph 61). Those Member States are accordingly required to take the duties into account on the conditions laid down in Article 6 of Regulation No 1552/89 (see Case C-312/04 Commission v Netherlands [2006] ECR I-9923, paragraph 61).
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