Judgment of the Court (Second Chamber) of 14 April 2005 in Case C-104/02: Commission of the European Communities v Federal Republic of Germany (Failure of a Member State to fulfil its obligations — Regulations (EEC) Nos 2913/92 and 2454/93 — External Community transit procedure — Customs authorities — Procedures for collecting import duties — Time-limits — Non-compliance — Community own resources — Making available — Time-limit — Non-compliance — Default interest — Member State concerned — Default on payment)