Court of Justice 8 March 2022, Case C-213/19: Judgment of the Court (Grand Chamber) of 8 March 2022 — European Commission v United Kingdom of Great Britain and Northern Ireland (Failure of a Member State to fulfil obligations — Article 4(3) TEU — Article 310(6) and Article 325 TFEU — Own resources — Customs duties — Value added tax (VAT) — Protection of the financial interests of the European Union — Combating fraud — Principle of effectiveness — Obligation for Member States to make own resources available to the European Commission — Financial liability of Member States in the event of losses of own resources — Imports of textiles and footwear from China — Large-scale and systematic fraud — Organised crime — Missing importers — Customs value — Undervaluation — Taxable amount for VAT purposes — Lack of systematic customs controls based on risk analysis and carried out prior to the release of the goods concerned — No systematic provision of security — Method used to estimate the amount of traditional own r...

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