EUROPEAN COMMISSION v UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND

[2022] Lloyd's Rep. FC Plus 21

COURT OF JUSTICE OF THE EUROPEAN UNION (GRAND CHAMBER)

Before K Lenaerts, President, L Bay Larsen, Vice-President, A Arabadjiev, A Prechal (Rapporteur), I Jarukaitis, President of Chamber, N Jääskinen, President of Chamber, I Ziemele, President of Chamber, J Passer, President of Chamber, Judge J-C Bonichot, Judge T von Danwitz, Judge M Safjan, Judge A Kumin, Judge N Wahl, Advocate General: P Pikamäe, Registrar: MA Gaudissart, Deputy Registrar

European Union law - Enforcement action - Effectiveness of steps to combat customs fraud - Effectiveness of steps to combat VAT fraud - Failure to render “traditional own resources” to European Union - Quantification of loss of “traditional own resources” - Treaty on European Union ("TEU"), article 4(3) - Treaty on the Functioning of the European Union ("TFEU"), articles 258, 310(6) and 325 - Council Regulation (EU, Euratom) No 608/2014 of 26 May 2014, article 2(2) and (3)(d), laying down implementing measures for the system of own resources of the European Union [2014] OJ L168/29