A4-0009/99

Proposal for a European Parliament and Council Directive amending 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 Guarantee Fund, and of agricultural levies and customs duties and in respect of value-added tax and certain excise duties (COM(98)0364 - C4-0392/98 - 98/0206(COD))

The proposal was approved with the following amendments:

(Amendment 1)

Recital 2a (new)

>Original text>

>Text following EP vote>

Whereas, in the context of the internal market, Community and national financial interests, which are increasingly threatened by fraud, must be protected so as to safeguard better the competitiveness and fiscal neutrality of the internal market;

(Amendment 2)

Recital 2b (new)

>Original text>

>Text following EP vote>

Whereas the recovery of claims is a key element in the fight against the threat posed by fraud and tax evasion; whereas, therefore, the same directive should include measures covering both national claims and claims payable to the Community budget, while affirming the latter's precedence when they are in competition with national claims;

(Amendment 3)

Recital 3

>Original text>

Whereas any claim in respect of which a request for recovery has been made should be treated as a claim of the Member State in which the requested authority is situated but should not be given preferential treatment over and above that given to similar claims arising in that Member State;

>Text following EP vote>

Whereas any claim in respect of which a request for recovery has been made should be treated as a claim of the Member State in which the requested authority is situated

and should be treated in an identical manner to similar claims arising in that Member State;

(Amendment 4)

Recital 5

>Original text>

Whereas the use of mutual assistance on recovery by the Member States should be encouraged by making the mutual financial benefits inherent in mutual assistance more transparent on a case-by-case basis;

>Text following EP vote>

Whereas the use of mutual assistance on recovery

cannot, save in exceptional circumstances, be based on financial benefits or an interest in the results obtained, but whereas the principle of reimbursement of any costs to the requested Member State must be affirmed;

(Amendment 5)

ARTICLE 1(2)

Article 2(2) (Directive 76/308/EEC)

>Original text>

2. Articles 4, 5 and 6 shall apply only to claims not more than three years old, dating from the moment the claim is initially established in accordance with the laws, regulations or administrative provisions in force in the Member State in which the applicant authority is situated, to the date of the request. However, in cases where the claim is contested, those Articles shall apply only to such claims which are not more than three years old, dating from the moment the claim may no longer be contested.

>Text following EP vote>

2.

Articles 4, 5 and 6 shall apply only to claims not more than five years old, dating from the moment the claim is initially established in accordance with the laws, regulations or administrative provisions in force in the Member State in which the applicant authority is situated, to the date of the request. However, in cases where the claim is contested, those Articles shall apply only to such claims which are not more than five years old, dating from the moment the claim may no longer be contested.

(Amendment 6)

ARTICLE 1(7)

Article 8, 2nd paragraph (new) (Directive 76/308/EEC)

>Original text>

>Text following EP vote>

Where such recognition leads to the claim or the instrument of enforcement issued by the requesting authority being contested, the provisions of Article 12 shall apply.

(Amendment 7)

ARTICLE 1(9)

Article 10 (Directive 76/308/EEC)

>Original text>

The claims to be recovered shall not be given preferential treatment over and above that given to similar claims arising in the Member State in which the requested authority is situated.

>Text following EP vote>

The claims to be recovered shall

be treated in an identical manner to similar claims arising in the Member State in which the requested authority is situated.

>Original text>

>Text following EP vote>

In the case of enforced recovery leading to competition between national claims and claims as defined in Article 2(1)(a), (b), (c) and (d) above, the latter shall be allocated first to the Community budget.

>Original text>

>Text following EP vote>

Without prejudice to the above provisions, where the claims to be recovered are as defined in Article 2(1)(a), (b), (c) and (d) above, they shall be granted preferential treatment in the requested Member State, in the order of creditors, such that in bankruptcy or composition proceedings they are ranked immediately ahead of the tax claims made by the authorities of the requested Member State.

(Amendment 8)

ARTICLE 1(14)

Article 18(2) (Directive 76/308/EEC)

>Original text>

2. Until 31 December 2004, all costs incurred by the requested authority, other than those referred to in paragraph 1, resulting from mutual assistance which led to recovery of part or all of the claim by the requested authority shall be reimbursed by the applicant authority in accordance with the second subparagraph.

>Text following EP vote>

2.

All costs incurred by the requested authority, other than those referred to in paragraph 1, resulting from mutual assistance which led to recovery of part or all of the claim by the requested authority shall be reimbursed by the applicant authority in accordance with the second subparagraph.

>Original text>

On remittance by the requested authority to the applicant authority of the amount of the claim recovered by the requested authority, the applicant authority shall pay a sum equal to a percentage greater than 0.1 per cent of the amount of the claim recovered and remitted by the requested authority. The percentage shall be indicated by the applicant authority in the original request for recovery.

>Text following EP vote>

Where recovery poses a specific problem, concerns a very large amount or relates to the fight against organised crime, the applicant and requested authorities may agree reimbursement arrangements specific to the cases in question.

(Amendment 9)

ARTICLE 1(14)

Article 18(3) (Directive 76/308/EEC)

>Original text>

3. From 1 January 2005, Member States shall renounce all claims upon each other for the reimbursement of costs resulting from mutual assistance which they grant each other pursuant to this Directive.

>Text following EP vote>

3.

Member States may decide, on a case-by-case basis, to renounce all requests for the reimbursement of costs resulting from mutual assistance which they grant each other pursuant to this Directive.

Legislative resolution embodying Parliament's opinion on the proposal for a European Parliament and Council Directive amending 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 Guarantee Fund, and of agricultural levies and customs duties and in respect of value-added tax and certain excise duties (COM(98)0364 - C4-0392/98 - 98/0206(COD))(Codecision procedure: first reading)

The European Parliament,

- having regard to the Commission proposal to Parliament and the Council, COM(98)0364 - 98/0206(COD) ((OJ C 269, 28.8.1998, p. 16.)),

- having regard to Articles 189b(2) and 100a of the EC Treaty, pursuant to which the Commission submitted the proposal to Parliament (C4-0392/98),

- having regard to Rule 58 of its Rules of Procedure,

- having regard to the report of the Committee on Budgetary Control and the opinion of the Committee on Agriculture and Rural Development (A4-0009/99),

1. Approves the Commission proposal, subject to Parliament's amendments;

2. Calls on the Commission to alter its proposal accordingly, pursuant to Article 189a(2) of the EC Treaty;

3. Calls on the Council to incorporate Parliament's amendments in the common position that it adopts in accordance with Article 189b(2) of the EC Treaty;

4. Points out that the Commission is required to submit to Parliament any modification it may intend to make to its proposal as amended by Parliament;

5. Instructs its President to forward this opinion to the Council and Commission.