Judgment of the Court (Third Chamber) of 5 September 2024.#European Commission v Czech Republic.#Appeal – Own resources of the European Union – Financial liability of a Member State – Payment to the European Commission of amounts corresponding to a loss of own resources – Action based on unjust enrichment of the European Union – Obligations of the Member States with regard to own resources – Establishment of the amounts of own resources – Entry of amounts not recovered in the B account – Time limits – Exemption from making available amounts corresponding to established entitlements declared irrecoverable