Judgment_paragraph 39 · AS Pimix, in liquidation v Maksu- ja Tolliameti Lõuna maksu- ja tollikeskus and Põllumajandusministeerium (C-146/11)

39By adopting the ÜLTS on 7 April 2004, the Republic of Estonia implemented the obligations under Regulation No 1972/2003 by introducing a charge on surplus stocks of agricultural products and defining how that charge was to be calculated. The ÜLTS thus creates obligations for individuals in Estonia, notwithstanding the fact that Regulation No 1972/2003 cannot be enforced against them before they have had an opportunity to learn of it through its proper publication in the Official Journal of the European Union in the language of that Member State. Those obligations include that of declaring to the Põllumajandusministeerium, by 15 May 2004 at the latest, the stocks of certain agricultural products in their possession on 1 May 2004. It is not disputed that the obligation to pay the charge on surplus stocks is thus determined in accordance with the stocks of products held at that date. The date on which the assessment notice is issued therefore has no effect on the chargeable event. Consequently, in the case before the referring court, it cannot be concluded from the fact that the assessment notice of 29 March 2007 was issued after Regulations Nos 1789/2003 and 1972/2003 had been duly published in Estonian in the Official Journal of the European Union that, at the date on which the ÜLTS entered into force, those regulations could be enforced against Pimix.