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Court of Justice of the European Union · Judgment

C-539/09European Commission v Federal Republic of Germany

Decided
2011-11-15
ECLI
ECLI:EU:C:2011:733
CELEX
62009CJ0539
Finality
Final, the decision cannot be appealed

The court's own keywords

Failure of a Member State to fulfil obligations – Court of Auditors’ declared intention to carry out audits in a Member State – Member State’s objection – Powers of the Court of Auditors – Article 248 EC – Audit of the cooperation of the national administrative authorities in the field of value added tax – Regulation (EC) No 1798/2003 – Community revenue – Own resources accruing from value added tax.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
    • Engine version and read date on every answer
    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

    Model cardAudit