Commission Regulation (EC) No 1179/2008 of 28 November 2008 laying down detailed rules for implementing certain provisions of Council Directive 2008/55/EC on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures
Commission Regulation (EC) No 1179/2008of 28 November 2008laying down detailed rules for implementing certain provisions of Council Directive 2008/55/EC on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measuresTHE COMMISSION OF THE EUROPEAN COMMUNITIES,Having regard to the Treaty establishing the European Community,Having regard to Council Directive 2008/55/EC of 26 May 2008 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measuresOJ L 150, 10.6.2008, p. 28., and in particular Article 22 thereof,Whereas:(1)Detailed rules for implementing certain provisions of Directive 2008/55/EC are laid down in Commission Directive 2002/94/ECOJ L 337, 13.12.2002, p. 41.. However, experience has shown that, a Directive, due to its legal nature, is not the most efficient legal instrument to fully achieve the purpose of a uniform procedure for mutual assistance. Therefore, it is appropriate to replace that Directive by a Regulation.(2)In order to facilitate the exchange of information between the competent authorities of the Member States, all assistance requests and all accompanying documents and information should, as far as possible, be communicated by electronic means.(3)In order to ensure that appropriate data and information are transmitted, models of forms for requests for mutual assistance among national authorities of the Member States should be established. It should be possible to update the structure and the lay-out of the electronic forms without amending the models in order to adapt those forms to the requirements and possibilities of the electronic communication system, provided that the requests contain the set of data and information required.(4)In order to enable the Commission to evaluate the effect and efficiency of the procedures laid down in Directive 2008/55/EC on a regular basis, it is appropriate to set out certain information to be communicated to the Commission by the Member States every year.(5)The measures provided for in this Regulation are in accordance with the opinion of the Committee on Recovery,HAS ADOPTED THIS REGULATION: