Commission Implementing Regulation (EU) No 1189/2011 of 18 November 2011 laying down detailed rules in relation to certain provisions of Council Directive 2010/24/EU concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures
Modified by
- Commission Implementing Regulation (EU) 2017/1966of 27 October 2017amending Implementing Regulation (EU) No 1189/2011 as regards the communication of assistance requests and the follow-up to those requests, 32017R1966, October 28, 2017
(a) the request shall be signed by an official of the applicant authority, duly authorised to make such a request; (b) the standard form accompanying the notification request, referred to in the second subparagraph of Article 8(1) of Directive 2010/24/EU (hereafter "the uniform notification form") or the uniform instrument permitting enforcement in the requested Member State referred to in Article 12 of that Directive shall be signed by a duly authorized official of the applicant authority; (c) if the request is accompanied by a copy of a document other than the uniform notification form or the uniform instrument permitting enforcement in the requested Member State, the applicant authority shall certify the conformity of this copy with the original, by stating in this copy, in the official language or one of the official languages of the Member State in which it is situated, the words "certified a true copy", the name of the certifying official and the date of that certification.
(a) the principal debtor or a co-debtor; (b) a person other than a (co-)debtor, liable for settlement of the taxes, duties and other measures, or for other claims relating to these taxes, duties and other measures under the law in force in the Member State in which the applicant authority is situated; (c) any third party holding assets belonging to or having debts towards one of the persons referred to in points (a) or (b).
(a) the amount of the claim shall be mentioned where already established; (b) the indication of the period within which notification is to be effected may be done by an indication of the date before which the applicant authority intends the notification to take place.
(a) the requested authority finds it likely that the outcome of this contestation will be favorable to the party concerned, and (b) the applicant authority has not declared that it will reimburse the sums already transferred if the outcome of that contestation is favorable to the party concerned.
Name: Address (known or assumed): Other data relevant to the identification of the addressee:
□ to inform the addressee, about the document(s) to which this document is attached. □ to interrupt the period of limitation with regard to the claim(s) mentioned in the notified document(s). □ to confirm the addressee, about his/her obligation to pay the amounts mentioned under point D.
□ the principal debtor □ a co-debtor □ a person other than the (co-)debtor, liable for settlement of the taxes, duties and other measures, or for other claims relating to these taxes, duties and other measures, under the laws in force in the applicant State □ a person other than the (co-)debtor, holding assets belonging to, or having debts towards, the (co-)debtor or to any other person liable □ a third party which may become affected by enforcement measures concerning other persons
□ the principal debtor: [name and address (known or assumed)] □ a co-debtor: [name and address (known or assumed)] □ a person other than the (co-)debtor, liable for settlement of the taxes, duties and other measures, or for other claims relating to these taxes, duties and other measures, under the laws in force in the applicant State: [name and address (known or assumed)]).
Name: Address: Other contact details: Language(s) in which this office can be contacted:
□ at the abovementioned office responsible with regard to the attached document(s), and/or □ from the following office: Name: Address: Other contact details: Language(s) in which this office can be contacted:
Reference number: Date of establishment: Nature of the notified document: □ Tax assessment □ Payment order □ Decision following an administrative appeal □ Other administrative document: □ Judgment or order of: □ Other judicial document:
Name of the claim(s) concerned (in the language of the applicant State): Nature of the claim(s) concerned: □ a) customs duties □ b) value added tax □ c) excise duties □ d) tax on income or capital □ e) tax on insurance premiums □ f) inheritance and gift taxes □ g) national taxes and duties on immovable property, other than the abovementioned ones □ h) national taxes and duties on the use or ownership of means of transport □ i) ther taxes and duties levied by or on behalf of the applicant State □ j) taxes and duties levied by or on behalf of territorial or administrative subdivisions of the applicant State, excluding taxes and duties levied by local authorities □ k) taxes and duties levied by or on behalf of local authorities □ l) other tax-based claim □ m) 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, and levies and other duties provided for under the common organisation of the market for the sugar sector
Amount of the claim(s) concerned: □ Principal amount: □ Administrative penalties and fines: □ Interest up to [date]: □ Costs up to [date]: □ Fees for certificates and similar documents issued in connection with administrative procedures related to the claim mentioned under point [x]: □ Total amount for this (these) claim(s):
The amount mentioned under point [x] should be paid: □ before: □ within [number] days following the date of this notification □ without any further delay
This payment should be made to: Holder of the bank account: International Bank Account Number (IBAN): Bank Identification Code (BIC): Name of the bank:
Reference to be used for the payment: The addressee can reply to the document(s) that is (are) hereby notified. □ Last day for replying: □ Time period for replying: — Name and address of the authority to whom a reply can be sent:
Possibility to contest: □ The period to contest the claim or the notified document(s) has already come to its end. □ Last day for contesting the claim: □ Time period to contest the claim: [number of days] following □ the date of this notification. □ the establishment of the notified document(s) □ another date:
— Name and address of the authority where a contestation has to be submitted:
Please note that disputes concerning the claim, the instrument permitting enforcement or any other document originating from the authorities of the applicant State (name of applicant State), fall within the competence of the competent bodies of the applicant State (name of applicant State), in accordance with □ Article 14 of Directive 2010/24/EU. Any such dispute is governed by the procedural and language rules applying in the applicant State (name of applicant State). □ Please note that the recovery may begin before the end of the period within which the claim may be contested.
Other information:
Date of issue: Reference number:
— Date of issue of the original uniform instrument: — Date of revision: — Reason for the revision: □ judgment or order of [name of the Court]of [date] □ administrative decision of [date] — Reference number:
□ a uniform instrument permitting enforcement, in accordance with □Article 12 of Directive 2010/24/EU. □ a revised uniform instrument permitting enforcement, in accordance with □Article 15 of Directive 2010/24/EU (to take account of the decision of the competent body referred to in Article 14(1) of that Directive).
1. Reference: 2. Nature of the claim(s) concerned: □ a) customs duties □ b) value added tax □ c) excise duties □ d) tax on income or capital □ e) tax on insurance premiums □ f) inheritance and gift taxes □ g) national taxes and duties on immovable property, other than the abovementioned ones □ h) national taxes and duties on the use or ownership of means of transport □ i) other taxes and duties levied by or on behalf of the (applicant) State □ j) taxes and duties levied by or on behalf of territorial or administrative subdivisions of the (applicant) State, excluding taxes and duties levied by local authorities □ k) taxes and duties levied by or on behalf of local authorities □ l) other tax-based claim □ m) 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, and levies and other duties provided for under the common organisation of the market for the sugar sector
3. Name of the tax/duty concerned: 4. Period or date concerned: 5. Date of establishment of the claim: 6. Date on which enforcement becomes possible: 7. Amount of the claim still due: □ principal amount: □ administrative penalties and fines: □ interest till date before the day the request is sent: □ costs till date before the day the request is sent: □ fees for certificates and similar documents issued in connection with administrative procedures related to the tax/duty concerned: □ total amount of this claim:
8. Date of notification of the initial instrument permitting enforcement in the applicant State: (name of the applicant State): □ Date: □ No date available
9. Office responsible for the assessment of the claim: Name: Address: Other contact details: Language(s) in which this office can be contacted:
10. Further information concerning the claim or the possibilities for contesting the payment obligation can be obtained from: □ the office indicated above □ the following office responsible for the Uniform instrument permitting enforcement: Name: Address: Other contact details: Language(s) in which this office can be contacted:
a) The following person is mentioned in the national instrument(s) permitting enforcement □ natural person □ other Name Address (known or assumed) Other data relevant to the identification of the addressee
□ Legal representative Name Address (known or assumed) Other data relevant to the identification of the addressee
Cause of liability: □ principal debtor □ a co-debtor □ a person other than the (co-)debtor, liable for settlement of the taxes, duties and other measures, or for other claims relating to these taxes, duties and other measures under the laws in force in the applicant State
b) the following person(s) is (are) also mentioned in the national instrument(s) permitting enforcement: □ natural person □ other Name: Address (known or assumed): Other data relevant to the identification of the addressee:
□ Legal representative Name: Address (known or assumed): Other data relevant to the identification of the addressee:
Cause of liability: □ principal debtor □ a co-debtor □ a person other than the (co-)debtor, liable for settlement of the taxes, duties and other measures, or for other claims relating to these taxes, duties and other measures under the laws in force in the applicant State
in the currency of the applicant State: in the currency of the requested State: in EUR:
| Declaration specifying reasons and circumstances for a request for precautionary measures | |
| This declaration is linked to the request for precautionary measures | |
| with the following reference: | Ref. … |
| sent by the following applicant State: | |
| to the following requested State: | |