1977L0794 — EN — 30.09.1986 — 002.001 — 1
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►B ►M1 COMMISSION DIRECTIVE
of 4 November 1977
laying down detailed rules for implementing certain provisions of Council Directive 76/308/EEC on
mutual assistance for the recovery of claims resulting from operations forming part of the system offinancing the European Agricultural Guidance and Guarantee Fund, and of agricultural levies and
customs duties, and in respect of value added tax
(77/794/EEC) ◄
(OJ L 333, 24.12.1977, p. 11)
Amended by:
Official Journal
No page date
►M1Commission Directive 85/479/EEC of 14 October 1985 L 285 65 25.10.1985
►M2Commission Directive 86/489/EEC of 24 September 1986 L 283 23 4.10.1986
NB: This consolidated version contains references to the European unit of account and/or the ecu, which from 1 January 1999
should be understood as references to the euro — Council Regulation (EEC) No 3308/80 (OJ L 345, 20.12.1980, p. 1) andCouncil Regulation (EC) No 1103/97 (OJ L 162, 19.6.1997, p. 1).
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COMMISSION DIRECTIVE
of 4 November 1977
laying down detailed rules for implementing certain provisions of
Council 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 GuaranteeFund, and of agricultural levies and customs duties, and in respect
of value added tax
(77/794/EEC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic
Community,
Having regard to Council Directive 76/308/EEC of 15 March 1976 on
mutual assistance for the recovery of claims resulting from operationsforming part of the system of financing the European AgriculturalGuidance and Guarantee Fund, and of agricultural leviesand cus toms
duties(
1), and in particular Article 22 (1) thereof,
Whereas the abovementioned Directive introduced a system of mutual
assistance between the competent authorities of Member States for thepurpose of supplying the applicant authority with all the informationwhich it needs, for notifying the addressee concerned of instruments and
decisions which are applicable, for the taking of precautionary measures,
and for the recovery by the requested authority of claims on behalf ofthe applicant authority;
Whereas the detailed rules of operation of such mutual assistance must
be laid down in each of these fields in order to render it fully effective;
Whereasthe meas uresprovided for in thisDirective are in accordance
with the opinion of the Committee on Recovery,
HAS ADOPTED THIS DIRECTIVE:
Article 1
1. ThisDirective laysthe detailed rulesfor implementing Articles4
(2) and (4), 5 (2) and (3), 7 (1), (3) and (5), 9 and 12 (1) of Directive 76/308/EEC, hereinafter called ‘the basic Directive’.
2. This Directive also lays down the detailed rules on conversion,
transfer of sums recovered and the fixing of a minimum amount for
claims which may give rise to a request for assistance.
TITLE I
Request for information
Article 2
1. The request for information referred to in Article 4 of the basic
Directive shall be made out in writing in accordance with the model in
Annex I. The said request shall bear the official stamp of the applicant
authority and shall be signed by an official thereof duly authorized tomake such a request.
2. The applicant authority shall, where appropriate, indicate in its
request for information the name of any other requested authority towhich a similar request for information has been addressed.1977L0794 — EN — 30.09.1986 — 002.001 — 2
(1) OJ No L 73, 19. 3. 1976, p. 18.▼M1
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Article 3
The request for information may relate to
(a) the debtor; or
(b) any person liable for settlement of the claim under the law in force
in the Member State where the applicant authority iss ituated.
Where the applicant authority knows that a third party holds assets
belonging to one of the persons mentioned in the foregoing paragraph,the request may also relate to that third party.
Article 4
The requested authority shall acknowledge receipt of the request for
information in writing (if possible by telex) as soon as possible and inany event within seven days of such receipt.
Article 5
1. The requested authority shall transmit each item of requested
information to the applicant authority asand when it isobtained.
2. Where all or part of the requested information cannot be obtained
within a reasonable time, having regard to the particular case, therequested authority shall so inform the applicant authority, indicating thereasons therefor.
In any event, at the end of six months from the date of acknowledgement
of receipt of the request, the requested authority shall inform the
applicant authority of the outcome of the investigations which it has
conducted in order to obtain the information requested.
In the light of the information received from the requested authority, the
applicant authority may request the latter to continue its investigations.This request shall be made in writing (if possible by telex) within twomonthsfrom the receipt of the notification of the outcome of theinvestigations carried out by the requested authority, and shall be treatedby the requested authority in accordance with the provisions applying to
the initial request.
Article 6
When the requested authority decides not to comply with the request for
information addressed to it, it shall notify the applicant authority inwriting of the reasons for the refusal to comply with the request,
specifying the particular provisions of Article 4 of the basic Directive
which it invokes. This notification shall be given by the requestedauthority as soon as it has taken its decision and in any event within sixmonthsfrom the date of the acknowledgement of the receipt of therequest.
Article 7
The applicant authority may at any time withdraw the request for
information which it has sent to the requested authority. The decision towithdraw shall be transmitted to the requested authority in writing (ifpossible by telex).
TITLE II
Request for notification
Article 8
The request for notification referred to in Article 5 of the basic Directive
shall be made out in writing in duplicate in accordance with the model inAnnex II. The said request shall bear the official stamp of the applicantauthority and shall be signed by an official thereof duly authorized tomake such a request.1977L0794 — EN — 30.09.1986 — 002.001 — 3
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Two copies of the instrument (or decision), notification of which is
requested, shall be attached to the request referred to in the foregoingparagraph.
Article 9
The request for notification may relate to any natural or legal person
who, in accordance with the law in force in the Member State where theapplicant authority is situated, shall be informed of any instrument ordecision which concerns him.
Article 10
1. Immediately upon receipt of the request for notification, the
requested authority shall take the necessary measures to effect thatnotification in accordance with the law in force in the Member State inwhich it iss ituated.
2. The requested authority shall inform the applicant authority of the
date of notification ass oon asthishasbeen done, by returning to it one
of the copies of its request with the certificate on the reverse side dulycompleted.
TITLE III
Request for recovery and/or for the taking of precautionary
measures
Article 11
1. The request for recovery and/or for the taking of precautionary
measures referred to in Articles 6 and 13 of the basic Directive shall bemade out in writing in accordance with the model Annex III. The
request, which shall include a declaration that the conditions laid down
in the basic Directive for initiating the mutual assistance procedure inthe particular case have been fulfilled, shall bear the official stamp of theapplicant authority and shall be signed by an official thereof dulyauthorized to make such a request.
2. The instrument permitting enforcement which shall accompany the
request for recovery and/or for the taking of precautionary measuresmay be issued in respect of several claims where it concerns one and thesame person.
For the purposes of Articles 12 to 19, all claims which are covered by
the same instrument permitting enforcement shall be deemed to
constitute a single claim.
Article 12
1. The request for recovery and/or for the taking of precautionary
measures may relate to
(a) the debtor; or
(b) any person liable for settlement of the claim under the law in force
in the Member State in which it iss ituated.
2. Where appropriate, the applicant authority shall inform the
requested authority of any assets of the persons referred to in paragraph
1 which to itsknowledge are held by a third party.
Article 13
1. The applicant authority shall state the amounts of the claim to be
recovered both in the currency of the Member State in which it issituated and also in the currency of the Member State in which the
requested authority is situated.
2. The rate of exchange to be used for the purposes of paragraph 1
shall be the latest selling rate recorded on the most representativeexchange market or marketsof the Member State in which the applicantauthority is situated on the date when the request for recovery is signed.1977L0794 — EN — 30.09.1986 — 002.001 — 4
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Article 14
The requested authority shall acknowledge receipt of the request for
recovery and/or for the taking of precautionary measures in writing (ifpossible by telex) as soon as possible and in any event within seven days
of itsreceipt.
Article 15
Where, within a reasonable time having regard to the particular case, all
or part of the claim cannot be recovered or precautionary measures
cannot be taken, the requested authority shall so inform the applicantauthority, indicating the reasons therefor.
In any event, at the end of one year from the date of acknowledgement
of the receipt of the request, the requested authority shall inform theapplicant authority of the outcome of the procedure which it hasundertaken for recovery and/or for the taking of precautionary measures.
In the light of the information received from the requested authority, the
applicant authority may request the latter to continue the procedure
which it hasundertaken for recovery and/or for the taking ofprecautionary measures. This request shall be made in writing (ifpossible by telex) within two months from the receipt of the notificationof the outcome of the procedure undertaken by the requested authority
for recovery and/or for the taking of precautionary measures, and shall
be treated by the requested authority in accordance with the provisionsapplying to the initial request.
Article 16
Any action contesting the claim or the instrument permitting its
enforcement which istaken in the Member State in which the applicantauthority is situated shall be notified to the requested authority in writing(if possible by telex) by the applicant authority immediately after it hasbeen informed of such action.
Article 17
1. If the request for recovery and/or for the taking of precautionary
measures becomes nugatory as a result of payment of the claim or of its
cancellation or for any other reason, the applicant authority shall
immediately inform the requested authority in writing (if possible bytelex) so that the latter may stop any action which it has undertaken.
2. Where the amount of the claim which is the subject of the request
for recovery and/or for the taking of precautionary measures is amendedfor any reason, the applicant authority shall immediately inform therequested authority in writing (if possible by telex).
If the amendment consists of a reduction in the amount of the claim, the
requested authority shall continue the action which it has undertaken
with a view to recovery and/or to the taking of precautionary measures,but that action shall be limited to the amount still outstanding if, at thetime the requested authority is informed of the reduction of the amountof the claim, the original amount hasalready been recovered by it butthe transfer procedure referred to in Article 18 has not yet been initiated,
the requested authority shall repay the amount overpaid to the person
entitled thereto.
If the amendment consists of an increase in the amount of the claim, the
applicant authority shall as soon as possible address to the requestedauthority an additional request for recovery and/or for the taking ofprecautionary measures. This additional request shall, as far as possible
be dealt with by the requested authority at the same time as the original
request of the applicant authority. Where, in view of the state of progressof the existing procedure, the joinder of the additional request and theoriginal request is not possible, the requested authority shall only berequired to comply with the additional request if it concerns an amountnot less than that referred to in Article 20.1977L0794 — EN — 30.09.1986 — 002.001 — 5
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3. To convert the amended amount of the claim into the currency of
the Member State in which the requested authority is situated, theapplicant authority shall use the exchange rate used in its original
request.
Article 18
Any sum recovered by the requested authority, including, where
applicable, the interest referred to in Article 9 (2) of the basic Directive,shall be the subject of a transfer to the applicant authority in thecurrency of the Member State in which the requested authority issituated. This transfer shall take place within one month of the date onwhich the recovery waseffected.
Article 19
Irrespective of any amounts collected by the requested authority by way
of interest referred to in Article 9 (2) of the basic Directive, the claim
shall be deemed to have been recovered in proportion to the recovery of
the amount expressed in the national currency of the Member State inwhich the requested authority is situated, on the basis of the exchangerate referred to in Article 13 (2).
TITLE IV
General and final provisions
Article 20
1. A request for assistance may be made by the applicant authority in
respect of either a single claim or several claims where these are
recoverable from one and the same person.
2.►M2From 1 January 1987 no request for assistance may be
made if the amount of the relevant claim of claimsisles sthan1 500 ECU. ◄This amount shall be reduced to 200 ECU if the request
relatesto the recovery of a claim payable asa res ult of an irregularity
committed in the course of or in connection with an operation carried
out under arrangementsfor movement of goodswithin the Communityintroduced by Council Regulation (EEC) No 3/84.
Article 21
Information and other particularscommunicated by the reques ted
authority to the applicant authority shall be made out in the officiallanguage or one of the official languagesof the Member State in whichthe requested authority is situated.
Article 22
The Member Statess hall bring into force not later than 1 January 1978
the measures necessary to comply with this Directive.
Article 23
Each Member State shall inform the Commission of the measures which
it takes for implementing this Directive. The Commission shall
communicate such information to the other Member States.
Article 24
This Directive is addressed to the Member States.1977L0794 — EN — 30.09.1986 — 002.001 — 6
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ANNEX I
DIRECTIVE 76/308/EEC
(Article 4)
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ANNEX II
DIRECTIVE 76/308/EEC
(Article 5)
1977L0794 — EN — 30.09.1986 — 002.001 — 8
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1977L0794 — EN — 30.09.1986 — 002.001 — 9
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ANNEX III
DIRECTIVE 76/308/EEC
(Articles6 to 13)
1977L0794 — EN — 30.09.1986 — 002.001 — 10