LeX-Ray

refunds, interventions and other measures forming part of the system of total or partial financing of the European Agricultural Guarantee Fund (EAGF) and the European Agricultural Fund for Rural Development (EAFRD), including sums to be collected in connection with these actions;

levies and other duties provided for under the common organisation of the market for the sugar sector;

import duties;

export duties;

value added tax;

excise duties on:

manufactured tobacco,

alcohol and alcoholic beverages,

mineral oils;

taxes on income and capital;

taxes on insurance premiums;

interest, administrative penalties and fines, and costs incidental to the claims referred to in points (a) to (h), with the exclusion of any sanction of a criminal nature as determined by the laws in force in the Member State in which the requested authority is situated.

It shall also apply to claims relating to taxes which are identical or analogous to the taxes on insurance premiums referred to in Article 3(6) which supplement or replace them. The competent authorities of the Member States shall communicate to each other and to the Commission the dates of entry into force of such taxes.

‘applicant authority’ means the competent authority of a Member State which makes a request for assistance concerning a claim referred to in Article 2;

‘requested authority’ means the competent authority of a Member State to which a request for assistance is made;

‘import duties’ means customs duties and charges having equivalent effect on imports, and import charges laid down within the framework of the common agricultural policy or in that of specific arrangements applicable to certain goods resulting from the processing of agricultural products;

‘export duties’ means customs duties and charges having equivalent effect on exports, and export charges laid down within the framework of the common agricultural policy or in that of specific arrangements applicable to certain goods resulting from the processing of agricultural products;

‘taxes on income and capital’ means those enumerated in Article 1(3) of Council Directive (77/799/EEC) of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and taxation of insurance premiums ( 6 ) , read in conjunction with Article 1(4) of that Directive;

‘taxes on insurance premiums’ means:

in Belgium :

in Denmark :

afgift af lystfartøjsforsikringer,

afgift af ansvarsforsikringer for motorkøretøjer m.v.,

stempelafgift af forsikringspræmier;

in Germany :

Versicherungssteuer,

Feuerschutzsteuer;

in Greece :

Φòρος κύκλου εργασιών (Φ.Κ.Ε),

Τέλη Χαρτοσήμου;

in Spain : Impuesto sobre las primas de seguros;

in France : taxe sur les conventions d’assurances;

in Ireland : levy on insurance premiums;

in Italy : imposte sulle assicurazioni private ed i contratti vitalizi di cui alla legge 29.10.1967 No 1216;

in Luxembourg :

impôt sur les assurances,

impôt dans l’interêt du service d’incendie;

in Malta : taxxa fuq dokumenti u trasferimenti;

in the Netherlands : assurantiebelasting;

in Austria :

Versicherungssteuer,

Feuerschutzsteuer;

in Portugal : imposto de selo sobre os prémios de seguros;

in Slovenia :

davek od promenta zavarovalnih poslov,

požarna taksa;

in Finland :

eräistä vakuutusmaksuista suoritettava vero/skatt på vissa försäkringspremier,

palosuojelumaksu/brandskyddsavgift;

in the United Kingdom : insurance premium tax (IPT).

The request for information shall indicate the name and address of the person to whom the information to be provided relates and any other relevant information relating to the identification to which the applicant authority normally has access and the nature and amount of the claim in respect of which the request is made.

The requested authority shall not be obliged to supply information:

which it would not be able to obtain for the purpose of recovering similar claims arising in the Member State in which it is situated;

which would disclose any commercial, industrial or professional secrets; or

the disclosure of which would be liable to prejudice the security of or be contrary to the public policy of the State.

The requested authority shall inform the applicant authority of the grounds for refusing a request for information.

The request for notification shall indicate the name and address of the addressee concerned and any other relevant information relating to the identification to which the applicant authority normally has access, the nature and the subject of the instrument or decision to be notified, if necessary the name, and address of the debtor and any other relevant information relating to the identification to which the applicant authority normally has access and the claim to which the instrument or decision relates, and any other useful information.

The requested authority shall promptly inform the applicant authority of the action taken on its request for notification and, more especially, of the date on which the instrument or decision was forwarded to the addressee.

The applicant authority may not make a request for recovery unless:

the claim and/or the instrument permitting its enforcement are not contested in the Member State in which it is situated, except in cases where the second subparagraph of Article 12(2) applies;

it has, in the Member State in which it is situated, applied appropriate recovery procedures available to it on the basis of the instrument referred to in paragraph 1, and the measures taken will not result in the payment in full of the claim.

The request for recovery shall indicate:

the name, address and any other relevant information relating to the identification of the person concerned and/or to the third party holding his or her assets;

the name, address and any other relevant information relating to the identification of the applicant authority;

a reference to the instrument permitting its enforcement issued in the Member State in which the applicant authority is situated;

the nature and the amount of the claim, including the principal, the interest, and any other penalties, fines and costs due indicated in the currencies of the Member States in which both authorities are situated;

the date of notification of the instrument to the addressee by the applicant authority and/or by the requested authority;

the date from which and the period during which enforcement is possible under the laws in force in the Member State in which the applicant authority is situated;

any other relevant information.

The request for recovery shall also contain a declaration by the applicant authority confirming that the conditions set out in paragraph 2 have been fulfilled.

As soon as any relevant information relating to the matter which gave rise to the request for recovery comes to the knowledge of the applicant authority it shall forward it to the requested authority.

The requested authority may, where the laws, regulations or administrative provisions in force in the Member State in which it is situated so permit, and after consultations with the applicant authority, allow the debtor time to pay or authorise payment by instalment. Any interest charged by the requested authority in respect of such extra time to pay shall also be remitted to the Member State in which the applicant authority is situated.
From the date on which the instrument permitting enforcement of recovery of the claim has been directly recognised in accordance with the first paragraph of Article 8 or accepted, recognised, supplemented or replaced in accordance with the second paragraph of Article 8, interest will be charged for late payment under the laws, regulations and administrative provisions in force in the Member State in which the requested authority is situated and shall also be remitted to the Member State in which the applicant authority is situated.

As soon as the requested authority has received the notification referred to in paragraph 1 either from the applicant authority or from the interested party, it shall suspend the enforcement procedure pending the decision of the body competent in the matter, unless the applicant authority requests otherwise in accordance with the second subparagraph of this paragraph. Should the requested authority deem it necessary, and without prejudice to Article 13, that authority may take precautionary measures to guarantee recovery in so far as the laws or regulations in force in the Member State in which it is situated allow such action for similar claims.
The applicant authority may, in accordance with the law, regulations and administrative practices in force in the Member State in which it is situated, request the requested authority to recover a contested claim, in so far as the relevant laws, regulations and administrative practices in force in the Member State in which the requested authority is situated allow such action. If the result of contestation is subsequently favourable to the debtor, the applicant authority shall be liable for the reimbursement of any sums recovered, together with any compensation due, in accordance with the laws in force in the Member State in which the requested authority is situated.

Where it is the enforcement measures taken in the Member State in which the requested authority is situated that are being contested the action shall be brought before the competent body of that Member State in accordance with its laws and regulations.

Where the competent body before which the action has been brought in accordance with paragraph 1 is a judicial or administrative tribunal, the decision of that tribunal, in so far as it is favourable to the applicant authority and permits recovery of the claim in the Member State in which the applicant authority is situated, shall constitute the ‘instrument permitting enforcement’ referred to in Articles 6, 7 and 8 and the recovery of the claim shall proceed on the basis of that decision.

to grant the assistance provided for in Articles 6 to 13 if recovery of the claim would, because of the situation of the debtor, create serious economic or social difficulties in the Member State in which that authority is situated, in so far as the laws, regulations and administrative practices in force in the Member State in which the requested authority is situated allow such action for similar national claims;

to grant the assistance provided for in Articles 4 to 13, if the initial request under Articles 4, 5 4, 7(13='articles' class='internal-link article' href='#art_4' data-bs-toggle='popover' data-bs-trigger='hover focus' data-bs-content='At the request of the applicant authority, the requested authority shall provide any information which would be useful to the applicant authority in the recovery of its claim.In order to obtain this information, the requested authority shall make use of the powers provided under the laws, regulations or administrative provisions applying to the recovery of similar claims arising in the Member State where that authority is situated.' data-bs-placement='top' >4, 5(1)6articles' class='internal-link article' href='#art_4' data-bs-toggle='popover' data-bs-trigger='hover focus' data-bs-content='At the request of the applicant authority, the requested authority shall provide any information which would be useful to the applicant authority in the recovery of its claim.In order to obtain this information, the requested authority shall make use of the powers provided under the laws, regulations or administrative provisions applying to the recovery of similar claims arising in the Member State where that authority is situated.' data-bs-placement='top' >4, 7(13='articles' class='internal-link article' href='#art_6' data-bs-toggle='popover' data-bs-trigger='hover focus' data-bs-content='At the request of the applicant authority, the requested authority shall, in accordance with the laws, regulations or administrative provisions applying to the recovery of similar claims arising in the Member State in which the requested authority is situated, recover claims which are the subject of an instrument permitting their enforcement.For this purpose any claim in respect of which a request for recovery has been made shall be treated as a claim of the Member State in which the requested a...' data-bs-placement='top' >6, 7(1), (3) and (4), 8, 11, 12 and 14 shall apply mutatis mutandis . mutatis mutandis' data-bs-placement='top' >13='articles' class='internal-link article' href='#art_4' data-bs-toggle='popover' data-bs-trigger='hover focus' data-bs-content='At the request of the applicant authority, the requested authority shall provide any information which would be useful to the applicant authority in the recovery of its claim.In order to obtain this information, the requested authority shall make use of the powers provided under the laws, regulations or administrative provisions applying to the recovery of similar claims arising in the Member State where that authority is situated.' data-bs-placement='top' >4, 5 or 6 applies to claims more than five years old, dating from the moment the instrument permitting the recovery is established in accordance with the laws, regulations or administrative practices in force in the Member State in which the applicant authority is situated, to the date of the request. However, in cases where the claim or the instrument is contested, the time-limit begins from the moment at which the applicant State establishes that the claim or the instrument permitting recovery may no longer be contested.

The requested authority shall inform the applicant authority of the grounds for refusing a request for assistance. Such reasoned refusal shall also be communicated to the Commission.

Steps taken in the recovery of claims by the requested authority in pursuance of a request for assistance, which, if they had been carried out by the applicant authority, would have had the effect of suspending or interrupting the period of limitation according to the laws in force in the Member State in which the applicant authority is situated, shall be deemed to have been taken in the latter State, in so far as that effect is concerned.

the person mentioned in the request for assistance;

those persons and authorities responsible for the recovery of the claims, and solely for that purpose;

the judicial authorities dealing with matters concerning the recovery of the claims.

Member States shall renounce all claims on each other for the refund of costs resulting from mutual assistance which they grant each other pursuant to this Directive.

Where recovery poses a specific problem, concerns a very large amount in costs or relates to the fight against organised crime, the applicant and requested authorities may agree reimbursement arrangements specific to the cases in question.

The Member State in which the applicant authority is situated shall remain liable to the Member State in which the requested authority is situated for any costs and any losses incurred as a result of actions held to be unfounded, as far as either the substance of the claim or the validity of the instrument issued by the applicant authority are concerned.

Where reference is made to this paragraph, Articles 5 and 7 of Decision 1999/468/EC shall apply.
The period referred to in Article 5(6) of Decision 1999/468/EC shall be set at three months.

Only Article 30a

Only Article 1, point 9

PART B

Time-limit for transposition

1 January 1978

1 January 1981

1 January 1993 ( 1 )

31 December 1992

30 June 2002

( 1 ) With regard to Article 9(3) the Kingdom of Denmark is authorised to introduce the laws, regulations and administrative provisions required for complying with this provisions by 1 January 1993 at the latest.

This Directive

Article 1

Article 2, first paragraph, points (a) to (e)

Article 2, first paragraph, point (f)(i), (ii) and (iii)

Article 2, first paragraph, points (g) to (i)

Article 3, first paragraph, points (1) to (5)

Article 3(6)(l)

Article 3(6)(a)

Article 3(6)(c)

Article 3(6)(b)

Article 3(6)(e)

Article 3(6)(d)

Article 3(6)(f)

Article 3(6)(o)

Article 3(6)(h)

Article 3(6)(g)

Article 3(6)(i)

Article 3(6)(k)

Article 3(6)(m)

—

Article 3(6)(p)

Article 3(6)(j)

Article 3(6)(n)

Article 2, second paragraph

Articles 4 and 5

Article 6 first paragraph

Article 6 second paragraph

Article 7(1) and (2)

Article 7(3), first subparagraph

Article 7(3), second subparagraph

Article 7(4)

Article 8, first paragraph

Article 8, second, third and fourth paragraphs

Articles 9 to 19

Article 20(1) and (2)

—

Articles 21, 22 and 23

—

Article 24, first and second paragraphs

Article 24, second and third paragraphs

Article 27

Annex I

Annex II