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DOCUMENTS "COM"
COM(76)514
Vol.1976/0154

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COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(76)514 final.
/
Brussels .6October 1976
)
F^rACOUNCIL DIRECTIVE
s
amending thedirective of15r';r>rch1976onmutualassistance
fortherecovery ofclaimsresulting fromoperations forming ^art
ofthesystemoffinancing theEuropeanAgricultural Guidance and
Quarantes Func',andofagricultural leviesandCustomsduties.
I
(submitted totheCouncil bythe;Commission )
\
Cnri(76)514final.

EXPL-iNATARY MEÏORANÛUM
On15thMarch197^"theCounciladoptedaDirective onmutual
assistance fortherecovery ofclaimsresulting fromoperations forming
partofthesystemoffinancingtheEuropeanAgricultural Guidance andGuarantee
Fund,andofagricultural leviesandcustomsduties(l).
Forvalueaddedtax,excisedutiesandotherconsun#ion taxes
nomachinery yetexistsbetween MemberStatesfororganising eithercoopera­
tionfortherecovery ,underthesetaxheadings ,ofsumsduetoeachMember
Stateatimportation orwithinaMemberState'sterritory or'fortheexchange
ofinformation relevant tothem.
Takingintoaccounttheparallelism whichexistsbetweenreco­
veryofagricultural leviesandcustoiusdutiesontheonehand,andthatfor
therecovery ofindirecttaxesasiddutiesontheother,itisnecessary to\
laydowncommonrulesofmutualassistance between MemberStatesinorder
toprovideforallthesetaxes.
Toachievethisobjective ,thisproposal seekstoamendCouncil
Directive of15March1976,quotedabove,byextendingitsscopetoinclude
valueaddedtax,excisedutiesandotherconsumption taxes.
Alltheprovisions oftheDirective of15March197^there­
foreapplicable forvalueaddedtax,excisedutiesandotherconsumption taxes
assoonasaMemberStatehasadoptedmeasurestoimplement theDirective in
conformity withitsArticle 24.
(1)O.J.HoL73of19MarchI976

PROPOSAL F05ACOUHCIL DIRECTIVE
amending theDirective of15March1976onmutualassistance fortherecovery
ofclaimsresulting fromoperations formingpartofthesystemoffinancing
theEuropeanAgricultural Guidance andGuarantee Fund,andofagricultural
leviesandcustomsduties.
THECOUNCIL OFTHEEUROPEAN COMMUNITIES ,
HavingregardtotheTreatyestablishing theEuropean Economic Community,
andinparticular Article 100thereof,'
Havingregardtothefieoposd .fromtheCommission ,
HavingregardtotheOpinionoftheEuropean Parliament ,
HavingregardtotheOpinionoftheEconomic andSocialCommittee,
Whereasitisnotatpresentpossible,inprinciple,toenforceinoneMember
Stateaclaimforrecovery ofvalueaddedtax,excisedutiesandother
consumption taxes,substantiated byadocument drownupbytheauthorities
ofanother MemberState;
Whereasthefactthatnational provisions relatingtorecovery ofvalue
addedtax,excisedutiesandotherconsumption taxesareapplicable only
withinnationalterritories isinitselfanobstacle totheestablishment
andfunctioning ofthecommonmarket;whereasitistherefore necessary
toadoptcommonrules,between MemberStates,onmutualassistance forre­
covery;whereastheymustalsoapplytotherecovery ofinterest andcosts
incidental tosuchclaims;
WhereastheCouncilhas,byDirective 76/308/EECof15March1976(1),adopted
commonrulesfortherecovery ofclaimsresulting fromoperations formingpart
ofthesystemoffinancing theEuropeanAgricultural Guidance andGuarantee
Fund,andofagricultural leviesandcustomsduties;
Whereasitispossible tohaverecourse tothesesamerulesfortaxpurposes ;
whereasitissufficient ,therefore,toextendthescopeofthesaidDirective,
HASADOPTED THISDIRECTIVE :
(1)0JNoL73,19.3=1976,p.13

Article 1 .>
ThetitleoftheCouncilDirective of15March1976shallbeamended
tore?d?sfollows :
"CouncilDirective of15March1976onmutualassistance fortherecovery of
claims :
1.resulting fromoperations formingpartofthesystemoffinancing the
EuropeanAgricultural Guidance andGuarantee Fund,andofagricultural
leviesandcustomsduties,and
2.ofvalueaddedtax-excisedutiesandotherconsumption taxes."
Article 2
Article 2ofthesaidDirective shallbeamendedasfollows
a)substitute letter"(e)"forlettor"(d)";
s
b)after .paragraph "(c)"insertthefollowing paragraph "(d)":
"valueaddedtax,excisedutiesandotherconsumption taxes."
Article 3
ThisDirective isaddressed totheMemberStates.
DoneatBrussels,.
FortheCotincil