Amended 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
Date: 1999-05-07
Institutions: European Commission
Subjects: EAGGF Guarantee Section, claim, fraud, redemption

C 179/6

EN

Official Journal of the European Communities

24.6.1999

II

(Preparatory Acts)

COMMISSION

Amended 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 (1)

(1999/C 179/07)

COM(1999) 183 final (cid:151) 98/0206(COD)

(Submitted by the Commission pursuant to Article 250(2) of the EC Treaty 10 May 1999)

(1) OJ C 269, 28.8.1998, p. 16.

INITIAL PROPOSAL

AMENDED PROPOSAL

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE
EUROPEAN UNION,

Recital 2a (new)

financial

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

interests, which are

Recital 3

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;

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;

Recital 5

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 trans-
parent on a case-by-case basis;

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;

24.6.1999

EN

Official Journal of the European Communities

C 179/7

INITIAL PROPOSAL

AMENDED PROPOSAL

HAVE ADOPTED THIS DIRECTIVE:

Article 1(6)(b)

(b) Paragraphs 3 and 4 are replaced by the following:

(b) Paragraphs 3 and 4 are replaced by the following:

(cid:145)3.

The request for recovery shall indicate:

(cid:145)3.

The request for recovery shall indicate:

(a) the name,

address

and

any other

information relating to the identification of
person concerned;

(b) the name,

address

and

any other

information relating to the identification of
applicant authority;

relevant
the

relevant
the

(a) the name,

address

and

any other

information relating to the identification of
person concerned;

(b) the name,

address

and

any other

information relating to the identification of
applicant authority;

relevant
the

relevant
the

(c) a

reference
enforcement
applicant authority is situated;

instrument permitting its
to the
in the Member State in which the

(c) a

reference
enforcement
applicant authority is situated;

instrument permitting its
to the
in the Member State in which the

(d) the nature and the amount of the claim, including
the principal, the interest, and any other penalties,
fines and costs due indicated in the currencies of
the Member States in which both authorities are
situated;

(d) the nature and the amount of the claim, including
the principal, the interest, and any other penalties,
fines and costs due indicated in the currencies of
the Member States in which both authorities are
situated;

(e) the date of notification of

the claim to the
addressee by the applicant authority and/or by
the requested authority;

(e) the date of notification of

the claim to the
addressee by the applicant authority and/or by
the requested authority;

(f)

the date from which enforcement is possible under
the law in force in the Member State in which the
applicant authority is situated;

(f)

the date from which enforcement is possible under
the law in force in the Member State in which the
applicant authority is situated;

(g) the compensatory percentage in accordance with

(g) any other relevant information.

Article 18(2), second subparagraph;

(h) any other relevant information.

the

requested authority to calculate

The request shall indicate the interest due as a fixed
amount incurred up to the date of the request and as
an additional amount to be determined on recovery. To
permit
this
additional amount, an interest rate and the method
of calculation to be used by the requested authority
in determining the interest due from the date of the
request to the date of recovery from the debter shall be
indicated(cid:146).

the

requested authority to calculate

The request shall indicate the interest due as a fixed
amount incurred up to the date of the request and as
an additional amount to be determined on recovery. To
permit
this
additional amount, an interest rate and the method
of calculation to be used by the requested authority
in determining the interest due from the date of the
request to the date of recovery from the debter shall be
indicated(cid:146).

Article 1(7)

7. Article 8 is replaced by the following:

7. Article 8 is replaced by the following:

(cid:145)Article 8

(cid:145)Article 8

The instrument permitting enforcement of the claim shall
be directly recognised and automatically treated as an
instrument permitting enforcement of a claim of
the
Member State in which the requested authority is situated(cid:146).

The instrument permitting enforcement of the claim shall
be directly recognised and automatically treated as an
instrument permitting enforcement of a claim of
the
Member State in which the requested authority is situated.

Where such recognition leads
instrument of enforcement
authority being contested,
shall apply(cid:146).

to the claim or

the
requesting
the provisions of Article 12

issued by the

C 179/8

EN

Official Journal of the European Communities

24.6.1999

INITIAL PROPOSAL

AMENDED PROPOSAL

Article 1(9)

9. Article 10 is replaced by the following:

9. Article 10 is replaced by the following:

(cid:145)Article 10

(cid:145)Article 10

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(cid:146).

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(cid:146).

14. Article 18 is replaced by the following:

14. Article 18 is replaced by th following:

(cid:145)Article 18

(cid:145)Article 18

Article 1(14)

The requested authority shall

1.
from the
person concerned and retain any costs directly linked to
recovery which it incurs, in accordance with the laws and
regulations in the Member State in which it is situated that
apply to similar claims.

recover

The requested authority shall

1.
from the
person concerned and retain any costs directly linked to
recovery which it incurs, in accordance with the laws and
regulations in the Member State in which it is situated that
apply to similar claims.

recover

Until 31 December 2004, all costs incurred by the
2.
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.

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
to a percentage greater than 0,1 % of
sum equal
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(cid:146).

All costs incurred by the requested authority, other
2.
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.

Where recovery poses a specific problem, concerns a very
large mount or relates to the fight against organised crime,
the applicant and requested authorities may agree reim-
bursement arrangements specific to the cases in question(cid:146).