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
Modified by
Actconcerning the conditions of accession of the Hellenic Republic and the adjustments to the Treaties, 11979H, November 19, 1979
Council Directiveof 6 December 1979amending 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(79/1071/EEC), 31979L1071, December 27, 1979
Actconcerning the conditions of accession of the Kingdom of Spain and the Portuguese Republic and the adjustments to the Treaties, 11985I, November 15, 1985
Council Directive 92/12/EECof 25 February 1992on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such productsCouncil Directive 92/108/EECof 14 December 1992amending Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products and amending Directive 92/81/EEC, 31992L001231992L0108, March 23, 1992
Council Directive 92/108/EECof 14 December 1992amending Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products and amending Directive 92/81/EEC, 31992L0108, December 31, 1992
Actconcerning 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(94/C 241/08)Decision of the Council of the European Unionof 1 January 1995adjusting the instruments concerning the accession of new Member States to the European Union(95/1/EC, Euratom, ECSC), 11994N31995D0001, August 29, 1994
Decision of the Council of the European Unionof 1 January 1995adjusting the instruments concerning the accession of new Member States to the European Union(95/1/EC, Euratom, ECSC), 31995D0001, January 1, 1995
Council Directive 2001/44/ECof 15 June 2001amending 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, 32001L0044, June 28, 2001
Actconcerning 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, 12003T, September 23, 2003
Council Directive 2008/55/ECof 26 May 2008on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures(Codified version), 32008L0055, June 10, 2008
Council Directiveof 15 March 1976on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures(76/308/EEC)THE COUNCIL OF THE EUROPEAN COMMUNITIES,Having regard to the Treaty establishing the European Economic Community, and in particular Article 100 thereof,Having regard to Council Regulation (EEC) No 729/70 of 21 April 1970 on the financing of the common agricultural policyOJ No L 94, 28. 4. 1970, p. 13., as last amended by Regulation (EEC) No 2788/72OJ No L 295, 30. 12. 1972, p. 1., and in particular Article 8 (3) thereof,Having regard to the proposal from the Commission,Having regard to the opinion of the European ParliamentOJ No C 19, 12. 4. 1973, p. 38.,Having regard to the opinion of the Economic and Social CommitteeOJ No C 69, 28. 8. 1973, p. 3.,Whereas it is not at present possible to enforce in one Member State a claim for recovery substantiated by a document drawn up by the authorities of another Member State;Whereas the fact that national provisions relating to recovery are applicable only within national territories is in itself an obstacle to the establishment and functioning of the common market; whereas this situation prevents Community rules from being fully and fairly applied, particularly in the area of the common agricultural policy, and facilitates fraudulent operations;Whereas it is therefore necessary to adopt common rules on mutual assistance for recovery;Whereas these rules must apply both to the recovery of claims resulting from the various measures which form part of the system of total or partial financing of the European Agricultural Guidance and Guarantee Fund and to the recovery of agricultural levies and customs duties within the meaning of Article 2 of Decision 70/243/ECSC, EEC, Euratom of 21 April 1970 on the replacement of financial contributions from Member States by the Communities' own resourcesOJ No L 94, 28. 4. 1970, p. 19., and of Article 128 of the Act of Accession; whereas they must also apply to the recovery of interest and costs incidental to such claims;Whereas mutual assistance must consist of the following: the requested authority must on the one hand supply the applicant authority with the information which the latter needs in order to recover claims arising in the Member State in which it is situated and notify the debtor of all instruments relating to such claims emanating from that Member State, and on the other hand it must recover, at the request of the applicant authority, the claims arising in the Member State in which the latter is situated;Whereas these different forms of assistance must be afforded by the requested authority in compliance with the laws, regulations and administrative provisions governing such matters in the Member State in which it is situated;Whereas it is necessary to lay down the conditions in accordance with which requests for assistance must be drawn up by the applicant authority and to give a limitative definition of the particular circumstances in which the requested authority may refuse assistance in any given case;Whereas when the requested authority is required to act on behalf of the applicant authority to recover a claim, it must be able, if the provisions in force in the Member State in which it is situated so permit and with the agreement of the applicant authority, to allow the debtor time to pay or authorize payment by instalment; whereas any interest charged on such payment facilities must also be remitted to the Member State in which the applicant authority is situated;Whereas, upon a reasoned request from the applicant authority, the requested authority must also be able, in so far as the provisions in force in the Member State in which it is situated so permit, to take precautionary measures to guarantee the recovery of claims arising in the applicant Member State; whereas such claims must not however be given any preferential treatment in the Member State in which the requested authority is situated;Whereas it is possible that during the recovery procedure in the Member State in which the requested authority is situated the claim or the instrument authorizing its enforcement issued in the Member State in which the applicant authority is situated may be contested by the person concerned; whereas it should be laid down in such cases that the person concerned must bring the action contesting the claim before the competent body of the Member State in which the applicant authority is situated and that the requested authority must suspend any enforcement proceedings which it has begun until a decision is taken by the aforementioned body;Whereas it should be laid down that documents and information communicated in the course of mutual assistance for recovery may not be used for other purposes;Whereas this Directive should not curtail mutual assistance between particular Member States under bilateral or multilateral agreements or arrangements;Whereas it is necessary to ensure that mutual assistance functions smoothly and to this end to lay down a Community procedure for determining the detailed rules for the application of such assistance within an appropriate period; whereas it is necessary to set up a committee to organize close and effective collaboration between the Member States and the Commission in this area,HAS ADOPTED THIS DIRECTIVE: