341To that end, the Member States are required, under Article 2(1) of Regulations No 1150/2000 and No 609/2014, to establish the European Union’s entitlement to own resources as soon as the conditions provided for by the customs regulations have been satisfied ‘concerning the entry of the entitlement in the accounts and the notification of the debtor’ and, therefore, their authorities are in a position to calculate the duties arising from a customs debt and to determine who is liable for them. The Member States are accordingly required to enter the entitlements established in accordance with Article 2 of those regulations in the accounts for the European Union’s own resources on the conditions laid down in Article 6 of those regulations. It must be noted in that regard that, under Article 6(3)(b) of Regulation No 1150/2000 and the second subparagraph of Article 6(3) of Regulation No 609/2014, an established entitlement which has not yet been recovered and in respect of which no security has been provided is to be shown in the B account (judgment of 9 July 2020, Czech Republic v Commission, C‑575/18 P, EU:C:2020:530, paragraph 57 and the case-law cited).
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