57To that end, the Member States are required, under Article 2(1) of Regulation No 1150/2000, to establish the Union’s entitlement to own resources as soon as the conditions provided for by the customs regulations have been met ‘concerning the entry of the entitlement in the accounts and the notification of the debtor’. The Member States are accordingly required to enter the duties established in accordance with Article 2 of that regulation in the accounts for the Union’s own resources on the conditions laid down in Article 6 of that regulation (see, to that effect, judgment of 1 July 2010, Commission v Germany, C‑442/08, EU:C:2010:390, paragraph 76 and the case-law cited). It must be made clear in that regard that, under Article 6(3)(b) of that regulation, an established entitlement which has not yet been recovered and in respect of which no security has been provided is to be shown in separate accounts (see, to that effect, judgment of 11 July 2019, Commission v Italy (Own resources – Recovery of a customs debt), C‑304/18, not published, EU:C:2019:601, paragraph 52).
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