COMMISSION OF THE EUROPEAN COMMUNITIES 
C0M(91) 235 final - SYN 313 
Brussels, 19 July 1991 
Amendment to the proposal for a 
COUNCIL DIRECTIVE 
amending Directive 76/308/EBC 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 
(presented by the Commission pursuant to Article 149(3) 
of the EEC-Treaty) 
EXPLANATORY MEMORANDUM 
1. On 13 May, Parliament issued an opinion on the Commission proposal to 
the Council for a Directive amending Directive 76/308/EBC 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. 
The Commission considers that one iinportant point in the 
opinion - inclusion in the mutual assistance arrangements of levies and 
other duties collected under the common organization of the market for the 
sugar sector (the sugar and isogluoose levies) - would constitute an 
improvement to the original proposal. 
Accordingly, the original proposal should be modified in accordance with 
Article 149(3) of the Treaty establishing the European Economic Community. 
2. In addition to including in Article 3 the sugar levies and other 
duties provided for under the common organization of the market for the 
sugar sector, the title will have to be amended and a new recital added. 
Amendment to the proposal far a Council Directive amending 
Directive 76/308/EBC 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 tax1 
(presented by the Commission pursuant to Article 149(3) 
of the EEC-Treaty) 
The Commission hereby amends its proposal as follows: 
1. The following recital shall be added after the first recital: 
"Whereas the Community instrument on mutual assistance for the recovery of 
claims should be extended to cover levies and other duties provided for 
under the common organization of the market for the sugar sector, including 
Interest and costs incidental to the recovery of such olalms;N 
1 OJNoC 306, 6.12.1990 - OOM(90)525 final - SÏN 313. 
2. Article 1(1) is replaced by the following: 
"1. The title is replaced by the following: 
'Council Directive 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, of levies and other 
duties provided for under the common organization of the market for the 
sugar sector, and of agricultural levies and customs duties, and in respect 
of value added tax. ' " 
2. In Article 1(2), the text of Article 3 is replaced by the following: 
"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) levies and other duties provided for under the cxammon organization of 
the market for the sugar sector; 
(c) import duties; 
(d) export duties; 
(e) value added tax; 
(f) 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 «imgrwi oils; 
(g) interest and costs incidental to the recovery of the claims referred 
to above." 

ISSN 0254-1475 
COM(91) 235 final 
DOCUMENTS 
EN 02 03 
Catalogue number : CB-CO-91-282-EN-C 
ISBN 92-77-73747-6 
Office for Official Publications of the European Conununities 
1^2985 Luxembourg