Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of the agricultural levies and customs duties
- No longer in force
- CELEX number: 31976L0308
- Official Journal: JOL_1976_073_R_0018_012
- Form: Directive
- Procedure number: 1972/1012(CNS), 1972/1012/CNS
- Languages:
- bg
- cs
- da
- de
- el
- en
- et
- fi
- fr
- hu
- it
- lv
- lt
- mt
- nl
- pl
- pt
- ro
- sk
- sl
- es
- sv
Dates
Date of document: - March 15, 1976
- March 19, 1976
- March 19, 1976
- Entry into force - Date notif.
- January 1, 1978
- At the latest See Art 25
- June 29, 2008
- Repealed by 32008L0055
Modified by
Corrected by:
- November 30, 1977 - 31976L0308R(01)
Modified by:
- Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products - detail
- Council Directive 79/1071/EEC of 6 December 1979 amending Directive 76/308/EEC on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing of the European Agricultural Guidance and Guarantee Fund, and of agricultural levies and customs duties - detail
- ACT concerning the conditions of accession of the Kingdom of Norway, the Republic of Austria, the Republic of Finland and the Kingdom of Sweden and the adjustments to the Treaties on which the European Union is founded, ANNEX I - List referred to in Article 29 of the Act of Accession - XIII. CUSTOMS AND TAXATION - A. CUSTOMS - II. TECHNICAL ADAPTATIONS TO PROVISIONS NOT INCLUDED IN THE CUSTOMS CODE - detail
- Council Directive 2001/44/EC of 15 June 2001 amending Directive 76/308/EEC on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of agricultural levies and customs duties and in respect of value added tax and certain excise duties - detail
- DOCUMENTS CONCERNING THE ACCESSION OF THE KINGDOM OF SPAIN AND THE PORTUGUESE REPUBLIC TO THE EUROPEAN COMMUNITIES, ACT CONCERNING THE CONDITIONS OF ACCESSION OF THE KINGDOM OF SPAIN AND THE PORTUGUESE REPUBLIC AND THE ADJUSTMENTS TO THE TREATIES, ANNEX I: LIST PROVIDED FOR IN ARTICLE 26 OF THE ACT OF ACCESSION - detail
- Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded - Annex II: List referred to in Article 20 of the Act of Accession - 9. Taxation - detail
- DOCUMENTS CONCERNING THE ACCESSION OF THE HELLENIC REPUBLIC TO THE EUROPEAN COMMUNITIES, ACT CONCERNING THE CONDITIONS OF ACCESSION OF THE HELLENIC REPUBLIC AND THE ADJUSTMENTS TO THE TREATIES, ANNEX I LIST REFERRED TO IN ARTICLE 21 OF THE ACT OF ACCESSION, I. CUSTOMS LEGISLATION - detail
All documents based on this document:
- Commission Directive 77/794/EEC of 4 November 1977 laying down detailed rules for implementing certain provisions of Directive 76/308/EEC on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of agricultural levies and customs duties
- Commission Directive 85/479/EEC of 14 October 1985 amending Directive 77/794/EEC laying down detailed rules for implementing certain provisions of Directive 76/308/EEC on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of agricultural levies and customs duties
- Commission Directive 86/489/EEC of 24 September 1986 amending Directive 77/794/EEC laying down detailed rules for implementing certain provisions of Directive 76/308/EEC on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of agricultural levies and customs duties, and in respect of value added tax
- Commission Directive 2002/94/EC of 9 December 2002 laying down detailed rules for implementing certain provisions of Council Directive 76/308/EEC on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures
Modifies
Affected by case
- Judgment of the Court (First Chamber), 18 October 2012. X NV v Staatssecretaris van Financiën. Reference for a preliminary ruling from the Hoge Raad der Nederlanden. Freedom to provide services — Restrictions — Fiscal legislation — Obligation on the recipient of a service, established in the national territory, to withhold at source the wages tax on the remuneration due to a service provider established in another Member State — No such obligation in respect of a service provider established in the same Member State. Case C‑498/10.
- Case C-233/08: Judgment of the Court (First Chamber) of 14 January 2010 (reference for a preliminary ruling from the Nejvyšší správní soud (Czech Republic)) — Milan Kyrian v Celní úřad Tábor (Mutual assistance for the recovery of claims — Directive 76/308/EEC — Jurisdiction to review of the courts of the Member State in which the requested authority is situated — Enforceability of an instrument permitting enforcement — Lawfulness of notification of the instrument to the debtor — Notification in a language not understood by the addressee)
- {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 12.3
- Judgment of the Court (Third Chamber) of 1 July 2004. Elliniko Dimosio v Nikolaos Tsapalos (C-361/02) and Konstantinos Diamantakis (C-362/02). Reference for a preliminary ruling: Dioikitiko Efeteio Peiraios - Greece. Directive 76/308/EEC - Mutual assistance for the recovery of customs duties - Application to claims which arose prior to the entry into force of the Directive. Joined cases C-361/02 and C-362/02.
- Judgment of the Court (First Chamber) of 14 January 2010. Milan Kyrian v Celní úřad Tábor. Reference for a preliminary ruling: Nejvyšší správní soud - Czech Republic. Mutual assistance for the recovery of claims - Directive 76/308/EEC - Jurisdiction to review of the courts of the Member State in which the requested authority is situated - Enforceability of an instrument permitting enforcement - Lawfulness of notification of the instrument to the debtor - Notification in a language not understood by the addressee. Case C-233/08.
- A12P3
- Judgment of the Court (Fifth Chamber) of 24 February 2021. Agenzia delle Dogane v Silcompa SpA. Request for a preliminary ruling from the Corte suprema di cassazione. Reference for a preliminary ruling – Directive 76/308/EEC – Articles 6 and 8 and Article 12(1) to (3) – Mutual assistance for the recovery of certain claims – Excise duty payable in two Member States for the same transactions – Directive 92/12/EC – Articles 6 and 20 – Release of products for consumption – Falsification of the accompanying administrative document – Offence or irregularity committed in the course of movement of products subject to excise duty under a duty suspension arrangement – Irregular departure of products from a suspension arrangement – ‘Duplication of the tax claim’ relating to the excise duties – Review carried out by the courts of the Member State in which the requested authority is situated – Refusal of the request for assistance made by the competent authorities of another Member State – Conditions. Case C-95/19.
- A12P3
- Judgment of the Court (First Chamber) of 11 June 2020. État belge v Pantochim SA. Request for a preliminary ruling from the Cour de cassation (Belgium). Reference for a preliminary ruling — Mutual assistance for the recovery of claims — Directive 76/308/EEC — Article 6(2) and Article 10 — Directive 2008/55/EC — Second paragraph of Article 6 and Article 10 — Tax claim of requesting Member State recovered by requested Member State — Status of that claim — Concept of ‘privilege’ — Statutory set-off of that claim against tax debt of requested Member State. Case C-19/19.
- A10
- A06P2
- Case C-19/19: Request for a preliminary ruling from the Cour de cassation (Belgium) lodged on 11 January 2019 — État belge v Pantochim SA, in liquidation
- article 6 paragraph 2
- article 10
- Case C-95/19: Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 6 February 2019 — Agenzia delle Dogane v Silcompa SpA
- article 12 paragraph 3
Legal basis
- TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY, PART THREE - POLICY OF THE COMMUNITY, TITLE I - COMMON RULES, CHAPTER 3: APPROXIMATION OF LAWS, ARTICLE 100
- Regulation (EEC) No 729/70 of the Council of 21 April 1970 on the financing of the common agricultural policy
EuroVoc Vocabulary
- Market stabilisation
- For the recovery of claims in customs or agriculture
- Distribution of EU funding
- Own resources
- Financial provisions
- EAGGF Guarantee Section
- European Agricultural Guidance and Guarantee Fund (EAGGF)
- Approximation of laws
- Market intervention
- Consolidation of EU law
- Disclosure of information