6. 12. 90 Official Journal of the European Communities No C 506/7 
II 
(Preparatory Acts) 
COMMISSION 
Proposal for a Council Directive amending Directive 76/308/EEC on mutual assistance for the 
recovery of claims resulting from operations forming part of the system of ffiyinciiag the 
European Agricultural Guidance and Guarantee Fund, and of agricultural levies and customs 
duties and in respect of value added tax 
COM(90) 525 final — SYN 313 
(Submitted by the Commission on 27 November 1990) 
(90/C 306/10) 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, and in particular Article 100a 
thereof, 
Having regard to the proposal from the Commission, 
In cooperation with the European Parliament, 
Having regard to the opinion of the Economic and 
Social Committee, 
Whereas Council Directive 76/308/EEC ('), as last 
amended by the Act of Accession of Spain and Portugal, 
has established common rules on mutual assistance for 
the recovery of claims resulting from operations forming 
part of the system of financing the European Agri­
cultural Guidance and Guarantee Fund, and of agri­
cultural levies and customs duties and in respect of value 
added tax; 
Whereas it is not at present possible, in principle, to 
enforce in one Member State a claim for recovery in 
respect of customs and excise duties substantiated by a 
document drawn up by the authorities of another 
Member State; 
Whereas the fact that national provisions in force in the 
various Member States relating to recovery of excise 
duties are applicable only within the national territory of 
each Member State is in itself an obstacle to the estab­
lishment and functioning of the internal market; whereas 
in these circumstances it is therefore necessary to lay 
down common rules on mutual assistance between 
Member States for the recovery of excise duties, in particular for the excise duties which are currently 
imposed by all the Member States; whereas these rules 
must also apply to the recovery of interest and costs 
incidental to such claims; 
Whereas it is therefore appropriate to extend the scope 
of the Directive to those excise duties; 
Whereas, in principle, a claim substantiated by a 
document authorizing its enforcement is recovered 
according to the laws, regulations and administrative 
procedures applicable to the recovery of similar claims 
arising in the Member State where the competent 
authority to which the request for assistance is made is 
situated; whereas that principle must be applied above all 
to the preferential treatment that some claims are given; 
Whereas each Member State should provide the 
Commission with a list of the competent authorities 
authorized to make or receive requests for assistance so 
that those lists can be circulated among the other 
Member States; 
Whereas a mutual assistance scheme along such lines is 
necessary to ensure the functioning of the internal 
market as laid down in Article 8 a of the EEC Treaty, 
HAS ADOPTED THIS DIRECTIVE: 
Article 1 
Directive 76/308/EEC is hereby amended as follows: 
1. the title is replaced by the following: 
(») OJ No L 73, 19. 3. 1976, p. 18. 'Council Directive of 15 March 1976 on mutual 
assistance for the recovery of claims resulting from 
No C 306/8 Official Journal of the European Communities 6. 12. 90 
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'; 
2. Articles 2 and 3 are replaced by the following: 
'Article 2 
In this Directive: 
1. Import duties means: 
— customs duties and charges having equivalent 
effect on imports, 
— agricultural levies and other import charges laid 
down within the framework of the common 
agricultural policy or in that of specific 
arrangements applicable to certain goods 
resulting from the processing of agricultural 
products. 
2. Export duties means: 
— customs duties and charges having equivalent 
effect on exports, 
— agricultural levies and other export charges laid 
down within the framework of the common 
agricultural policy or in that of specific 
arrangements applicable to certain goods 
resulting from the processing of agricultural 
products. 
3. Applicant authority means: the competent authority 
of a Member State which makes a request for 
assistance concerning one of the claims referred to 
in Article 3. 
4. Requested authority means: the competent authority 
of a Member State to whom a request for 
assistance is made. 
Article 3 
This Directive applies to all claims concerning: 
(a) refunds, interventions and other measures forming 
part of the system of total or partial financing of 
the European Agricultural Guidance and 
Guarantee Fund, including sums to be collected in 
connection with these actions; (b) import duties; 
(c) export duties; 
(d) value added tax: 
(e) the following excise duties: 
— excise duty on manufactured tobacco, 
— excise duty on alcoholic beverages and on the 
alcohol contained in other products, 
— excise duty on mineral oils; 
(f) interest and costs incidental to the recovery of the 
claims referred to above.'; 
3. Article 10 is replaced by the following: 
Article 10 
Claims to be recovered shall be accorded the same 
preferential treatment as similar claims arising in the 
Member State where the requested authority is 
situated.'; 
4. Article 19 is replaced by the following: 
Article 19 
Member States shall communicate to the Commission 
a list of the authorities authorized to make or receive 
requests for assistance, as well as any subsequent 
relevant changes. 
The Commission shall inform the other Member 
States.' 
Article 2 
Member States shall implement the provisions necessary 
to comply with this Directive not later than 1 January 
1992. 
When Member States adopt these provisions, these shall 
contain a reference to this Directive or shall be accom­
panied by such reference at the time of their official 
publication. The procedure for such reference shall be 
adopted by Member States. 
Article 3 
This Directive is addressed to the Member States.