AMENDMENT TO THE 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 FINANCING THE EUROPEAN AGRICULTURAL GUIDANCE AND GUARANTEE FUND, AND OF AGRICULTURAL LEVIES AND CUSTOMS DUTIES AND IN RESPECT OF VALUE ADDED TAX
Date: 1991-07-19
Institutions: European Commission
Subjects: EAGGF, VAT, administrative cooperation, agricultural levy, customs duties, excise duty, import levy

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  O J N oC  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