Proposal for a Council Directive on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures (Codified version)
Date: 2006-10-19
Institutions: European Commission
Subjects: CCT duties, EAGGF, VAT, agricultural levy, codification of EU law, distribution of EU funding, excise duty

COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 19.10.2006 
COM(2006) 605 final 

2006/0192 (CNS) 

Proposal for a 

COUNCIL DIRECTIVE 

on mutual assistance for the recovery of claims relating to certain levies, duties, taxes 
and other measures 

(Codified version) 

(presented by the Commission) 

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EXPLANATORY MEMORANDUM 

In  the  context  of  a  people’s  Europe,  the  Commission  attaches  great  importance  to 
simplifying  and  clarifying  Community  law  so  as  to  make  it  clearer  and  more 
accessible to the ordinary citizen, thus giving him new opportunities and the chance 
to make use of the specific rights it gives him. 

This aim cannot be achieved so long as numerous provisions that have been amended 
several times, often quite substantially, remain scattered, so that they must be sought 
partly  in  the  original  instrument  and  partly  in  later  amending  ones.  Considerable 
research work, comparing many different instruments, is thus needed to identify the 
current rules. 

For  this  reason  a  codification  of  rules  that  have  frequently  been  amended  is  also 
essential if Community law is to be clear and transparent. 

On  1  April  1987  the  Commission  therefore  decided1  to  instruct  its  staff  that  all 
legislative acts should be codified after no more than ten amendments, stressing that 
this  is  a  minimum  requirement  and  that  departments  should  endeavour  to  codify  at 
even  shorter  intervals  the  texts  for  which  they  are  responsible,  to  ensure  that  the 
Community rules are clear and readily understandable. 

The  Conclusions  of 
the  Edinburgh  European  Council 
(December 1992) confirmed this2, stressing the importance of codification as it offers 
certainty as to the law applicable to a given matter at a given time. 

the  Presidency  of 

Codification  must  be  undertaken  in  full  compliance  with  the  normal  Community 
legislative procedure. 

Given  that  no  changes  of  substance  may  be  made  to  the  instruments  affected  by 
codification, the European Parliament, the Council and the Commission have agreed, 
by  an  interinstitutional  agreement  dated  20  December  1994,  that  an  accelerated 
procedure may be used for the fast-track adoption of codification instruments. 

is 

this  proposal 

to  undertake  a  codification  of  Council 
The  purpose  of 
Directive 76/308/EEC  of  15  March  1976  on  mutual  assistance  for  the  recovery  of 
claims relating to certain levies, duties, taxes and other measures3. The new Directive 
will  supersede  the  various  acts  incorporated  in  it4;  this  proposal  fully  preserves  the 
content of the acts being codified and hence does no more than bring them together 
with only such formal amendments as are required by the codification exercise itself. 

COM(87) 868 PV. 
See Annex 3 to Part A of the Conclusions. 
Carried out pursuant to the Communication from the Commission to the European Parliament and the 
Council – Codification of the Acquis communautaire, COM(2001) 645 final. 
See Annex I, Parts A and B of this proposal. 

1. 

2. 

3. 

4. 

1 
2 
3 

4 

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5. 

The codification proposal was drawn up on the basis of a preliminary consolidation, 
in all official languages, of Directive 76/308/EEC and the instruments amending it, 
carried out by the Office for Official Publications of the European Communities, by 
means  of  a  data-processing  system.  Where  the  Articles  have  been  given  new 
numbers,  the  correlation  between  the  old  and  the  new  numbers  is  shown  in  a  table 
contained in Annex II to the codified Directive. 

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2006/0192 (CNS) 

Proposal for a 

(cid:208) 2001/44/EC Art. 1 pt. 1 

COUNCIL DIRECTIVE 

on mutual assistance for the recovery of claims relating to certain levies, duties, taxes 
and other measures 

(cid:208) 76/308/EEC (adapted) 

THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  establishing  the  European  Community,  and  in  particular 
Articles ⌦ 93 and 94 ⌫ thereof, 

Having regard to Council Regulation (EC) No ⌦ 1290/2005 ⌫ of ⌦ 21 June 2005 ⌫ on 
the financing of the common agricultural policy ⌦ 5 ⌫, and in particular Article 42 thereof, 

Having regard to the proposal from the Commission, 

Having regard to the opinion of the European Parliament6, 

Having regard to the opinion of the European Economic and Social Committee7, 

Whereas: 

(1) 

Council  Directive  76/308/EEC  of  15  March  1976  on  mutual  assistance  for  the 
recovery of claims relating to certain levies, duties, taxes and other measures8 has been 
substantially amended several times9. In the interests of clarity and rationality the said 
Directive should be codified. 

(cid:208)  

(2) 

The  fact  that  national  provisions  relating  to  recovery  are  applicable  only  within 
national  territories  is  in  itself  an  obstacle  to  the  functioning  of  the  ⌦ internal ⌫ 

(cid:208) 76/308/EEC Recital 2 (adapted) 

5 

6 
7 
8 
9 

⌦ OJ L 209, 11.8.2005, p. 1. ⌫ Regulation as amended by Regulation (EC) No 320/2006 (OJ L58, 
28.2.2006, p. 42). 
OJ C […], […], p. […]. 
OJ C […], […], p. […]. 
OJ L 73, 19.3.1976, p. 18. Directive as last amended by the 2003 Act of Accession. 
See Annex I, Parts A and B. 

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market. This situation prevents Community rules from being fully and fairly applied, 
particularly  in  the  area  of  the  common  agricultural  policy,  and  facilitates  fraudulent 
operations. 

(3)  ⌦ It  is  necessary ⌫  to  meet  the  threat  to  the  financial  interests  of  the  Community 
and the Member States and to the internal market posed by the development of fraud.  

(cid:208) 2001/44/EC Recital 1 (adapted)  

(4)  ⌦ Community and national financial interests, which are increasingly threatened by 
fraud,  must  therefore  be  protected  so  as  to  safeguard  better  the  competitiveness  and 
fiscal neutrality of the internal market. ⌫ 

(cid:208) 2001/44/EC Recital 2 (adapted) 

(5) 

It is therefore necessary to adopt common rules on mutual assistance for recovery. 

(cid:208) 76/308/EEC Recital 3 

(cid:208) 76/308/EEC Recital 4 (adapted) 

(6) 

These rules must apply to the recovery of claims resulting from the various measures 
which form part of the system of total or partial financing of the European Agricultural 
Guidance  and  Guarantee  Fund,  to  the  recovery  of  agricultural  levies  and  customs 
duties  ⌦,  valued  added  tax  and  harmonised  excise  duties  (manufactured  tobacco, 
alcohol and alcoholic beverages and mineral oils), as well as of taxes on income, on 
capital  and  on  insurance  premiums ⌫.  They  should  also  apply  to  the  recovery  of 
interest ⌦, administrative penalties and fines ⌫ and costs incidental to such claims. 

(cid:208) 76/308/EEC Recital 5 

(7)  Mutual  assistance must consist of the following: the requested authority must  on the 
one hand supply the applicant authority with the information which the latter needs in 
order to recover claims arising in the Member State in which it is situated and notify 
the  debtor  of  all  instruments  relating  to  such  claims  emanating  from  that  Member 
State, and on the other hand it must recover, at the request of the applicant authority, 
the claims arising in the Member State in which the latter is situated. 

(8) 

These  different  forms  of  assistance  must  be  afforded  by  the  requested  authority  in 
compliance  with  the  laws,  regulations  and  administrative  provisions  governing  such 
matters in the Member State in which it is situated. 

(cid:208) 76/308/EEC Recital 6 

(9) 

It  is  necessary  to  lay  down  the  conditions  in  accordance  with  which  requests  for 
assistance  must  be  drawn  up  by  the  applicant  authority  and  to  give  a  limitative 

(cid:208) 76/308/EEC Recital 7 

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definition of the particular circumstances in which the requested authority may refuse 
assistance in any given case. 

(10) 

In order to permit more efficient and effective recovery of claims in respect of which a 
request  for  recovery  has  been  made,  the  instrument  permitting  enforcement  of  the 
claim should, in principle, be treated as an instrument of the Member State in which 
the requested authority is situated. 

(cid:208) 2001/44/EC Recital 4 

(cid:208) 76/308/EEC Recital 8 

(11)  When the requested authority is required to act on behalf of the applicant authority to 
recover  a  claim,  it  must  be  able,  if  the  provisions  in  force  in  the  Member  State  in 
which  it  is  situated  so  permit  and  with  the  agreement  of  the  applicant  authority,  to 
allow the debtor time to pay or authorise payment by instalment. Any interest charged 
on  such  payment  facilities  must  also  be  remitted  to  the  Member  State  in  which  the 
applicant authority is situated. 

(cid:208) 76/308/EEC Recital 9 (adapted) 

(12)  Upon  a  reasoned  request  from  the  applicant  authority,  the  requested  authority  must 
also  be  able,  in  so  far  as  the  provisions  in  force  in  the  Member  State  in  which  it  is 
situated so permit, to take precautionary measures to guarantee the recovery of claims 
arising in the applicant Member State. Such claims ⌦ should not necessarily benefit 
from  the  privileges  accorded  to  sim4ilar  claims  arising ⌫  in  the  Member  State  in 
which the requested authority is situated. 

(cid:208) 76/308/EEC Recital 10 
(adapted) 

(13)  ⌦ During ⌫  the  recovery  procedure  in  the  Member  State  in  which  the  requested 
authority is situated the claim or the instrument authorising its enforcement issued in 
the Member State in which the applicant authority is situated may be contested by the 
person concerned. It should be laid down in such cases that the person concerned must 
bring the action contesting the claim before the competent body of the Member State 
in  which  the  applicant  authority  is  situated  and  that  the  requested  authority  must 
suspend any enforcement proceedings which it has begun until a decision is taken by 
the aforementioned body. 

(14) 

It should be laid down that documents and information communicated in the course of 
mutual assistance for recovery may not be used for other purposes. 

(cid:208) 76/308/EEC Recital 11 

(15)  The use of mutual assistance for recovery cannot, save in exceptional circumstances, 
be based on financial benefits or an interest in the results obtained, but Member States 

(cid:208) 2001/44/EC Recital 5 

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should  be  able  to  agree  the  reimbursement  arrangements  when  recovery  poses  a 
specific problem. 

(16)  This Directive should not curtail mutual assistance between particular Member States 

under bilateral or multilateral agreements or arrangements. 

(cid:208) 76/308/EEC Recital 12 

(cid:208)  

(17)  The measures necessary for the implementation of this Directive should be adopted in 
accordance  with  Council  Decision  1999/468/EC  of  28  June  1999  laying  down  the 
procedures for the exercise of implementing powers conferred on the Commission10. 

(18)  This  Directive  should  be  without  prejudice  to  the  obligations  of  the  Member  States 
relating to the time-limits for transposition into national law of the Directives set out in 
Annex I, Part C, 

HAS ADOPTED THIS DIRECTIVE: 

(cid:208) 76/308/EEC 

Article 1 

This  Directive  lays  down  the  rules  to  be  incorporated  into  the  laws,  regulations  and 
administrative provisions of the Member States to ensure the recovery in each Member State 
of the claims referred to in Article 2 which arise in another Member State. 

(cid:208) 2001/44/EC Art. 1 pt. 2 

This Directive shall apply to all claims relating to: 

Article 2 

(a) 

(b) 

(c) 

(d) 

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refunds,  interventions  and  other  measures  forming  part  of  the  system  of  total  or 
partial  financing  of  the  European  Agricultural  Guidance  and  Guarantee  Fund 
(EAGGF), including sums to be collected in connection with these actions; 

levies and other duties provided for under the common organisation of the market for 
the sugar sector; 

import duties; 

export duties; 

OJ  L  184,  17.7.1999,  p.  23.  Decision  as  amended  by  Decision  2006/512/EC  (OJ  L  200,  22.7.2006, 
p. 11). 

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(e) 

(f) 

value added tax; 

excise duties on: 

(cid:208) 2001/44/EC Art. 1 pt. 2 
(adapted) 

(cid:208) 2001/44/EC Art. 1 pt. 2 

⌦ (i) ⌫  manufactured tobacco, 

⌦ (ii) ⌫ 

alcohol and alcoholic beverages, 

⌦ (iii) ⌫  mineral oils; 

taxes on income and capital; 

taxes on insurance premiums; 

interest, administrative penalties and fines, and costs incidental to the claims referred 
to  in  points  (a)  to  (h),  with  the  exclusion  of  any  sanction  of  a  criminal  nature  as 
determined by the laws in force in the Member State in which the requested authority 
is situated. 

(g) 

(h) 

(i) 

(cid:208) 2001/44/EC Art. 1 pt. 3 
(adapted) 

It shall also apply to claims relating to taxes which are identical or analogous to the taxes on 
insurance premiums referred to in ⌦ Article 3(6) which supplement or replace them ⌫. The 
competent  authorities  of  the  Member  States  shall  communicate  to  each  other  and  to  the 
Commission the dates of entry into force of such taxes. 

(cid:208) 76/308/EEC (adapted) 

For the purposes of this Directive: 

Article 3 

⌦ (1) ⌫  “applicant  authority”  means  the  competent  authority  of  a  Member  State  which 
makes a request for assistance concerning a claim referred to in Article 2; 

⌦ (2) ⌫ “requested authority” means the competent authority of a Member State to which a 
request for assistance is made; 

⌦ (3) ⌫ 
“import duties” means customs duties and charges having equivalent effect on 
imports,  and  import  charges  laid  down  within  the  framework  of  the  common  agricultural 

(cid:208) 2001/44/EC Art. 1 pt. 3 
(adapted) 

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policy  or  in  that  of  specific  arrangements  applicable  to  certain  goods  resulting  from  the 
processing of agricultural products; 

⌦ (4) ⌫  “export  duties”  means  customs  duties  and  charges  having  equivalent  effect  on 
exports,  and  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; 

⌦ (5) ⌫  “taxes  on  income  and  capital”  means  those  enumerated  in  Article  1(3)  of 
⌦ Council ⌫ Directive ⌦ [77/799/EEC] ⌫11, read in conjunction with Article 1(4) of that 
Directive; 

⌦ (6) ⌫ “taxes on insurance premiums” means 

⌦ (a) ⌫ 

in Belgium: 

(i) 

Taxe annuelle sur les contrats d'assurance 

(ii) 

Jaarlijkse taks op de verzekeringscontracten 

⌦ (b) ⌫ 

in Denmark: 

(i) 

Afgift af lystfartøjsforsikringer 

(ii) 

Afgift af ansvarsforsikringer for motorkøretøjer 
m.v. 

(iii) 

Stempelafgift af forsikringspræmier 

⌦ (c) ⌫ 

in Germany: 

(i) 

Versicherungssteuer 

(ii) 

Feuerschutzsteuer 

⌦ (d) ⌫ 

in Greece: 

(i) 

Φòρος κύκλου εργασιών (Φ.Κ.Ε) 

(ii) 

Τέλη Χαρτοσήμου 

⌦ (e) ⌫ 

in Spain: 

Impuesto sobre la prima de seguros 

⌦ (f) ⌫ 

in France: 

Taxe sur les conventions d'assurances 

⌦ (g) ⌫ 

in Ireland: 

Levy on insurance premiums 

⌦ (h) ⌫ 

in Italy: 

Imposte sulle assicurazioni private ed i contratti vitalizi 
di cui alla legge 29.10.1967 No 1216 

11 

OJ L 336, 27.12.1977, p. 15.  

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⌦ (i) ⌫ 

in 

Luxembourg: 

(i) 

(ii) 

Impôt sur les assurances 

Impôt dans l'interêt du service d'incendie 

⌦ (j) ⌫ 

in Malta: 

Taxxa fuq Dokumenti u Trasferimenti 

(cid:208) 2003 Act of Accession, Art. 20 
and Annex II (adapted) 

(cid:208) 2001/44/EC Art. 1 pt. 3 
(adapted) 

⌦ (k) ⌫ 

in the 
Netherlands: 

Assurantiebelasting 

⌦ (l) ⌫ 

in Austria: 

(i) 

Versicherungssteuer 

(ii) 

Feuerschutzsteuer 

⌦ (m) ⌫ 

in Portugal: 

Imposto de selo sobre os prémios de seguros 

(cid:208) 2003 Act of Accession, Art. 20 
and Annex II (adapted) 

⌦ (n) ⌫ 

in Slovenia: 

(i) 

davek od promenta zavarovalnih poslov 

(ii) 

požarna taksa 

(cid:208) 2001/44/EC Art. 1 pt. 3 
(adapted) 

⌦ (o) ⌫ 

in Finland: 

(i) 

Eräistä 
vero/skatt på vissa försäkringspremier 

vakuutusmaksuista 

suoritettava 

(ii) 

Palosuojelumaksu/brandskyddsavgift 

⌦ (p) ⌫ 

in the 

Insurance premium tax (IPT). 

United Kingdom: 

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(cid:208) 76/308/EEC (adapted) 
(cid:206)1 2001/44/EC Art. 1 pt. 4 
(adapted) 

Article 4 

1.  At  the  request  of  the  applicant  authority,  the  requested  authority  shall  provide  any 
information which would be useful to the applicant authority in the recovery of its claim. 

In  order  to  obtain  this  information,  the  requested  authority  shall  make  use  of  the  powers 
provided under the laws, regulations or administrative provisions applying to the recovery of 
similar claims arising in the Member State where that authority is situated. 

2.  The  request  for  information  shall  indicate  (cid:206)1 the  name  ⌦ and ⌫  address  ⌦ of  the 
person to whom the information to be provided relates ⌫ and any other relevant information 
relating to the identification to which the applicant authority normally has access  and the 
nature and amount of the claim in respect of which the request is made. 

3. The requested authority shall not be obliged to supply information: 

(a) 

(b) 

(c) 

which  it  would  not  be  able  to  obtain  for  the  purpose  of  recovering  similar  claims 
arising in the Member State in which it is situated; 

which would disclose any commercial, industrial or professional secrets; or 

the disclosure of which would be liable to prejudice the security of or be contrary to 
the public policy of the State. 

4. The requested authority shall inform the applicant authority of the grounds for refusing a 
request for information. 

(cid:208) 76/308/EEC (adapted) 
(cid:206)1 2001/44/EC Art. 1 pt. 5 
(adapted) 

Article 5 

1. The requested authority shall, at the request of the applicant authority, and in accordance 
with  the  rules  of  law  in  force  for  the  notification  of  similar  instruments  or  decisions  in  the 
Member  State  in  which  the  requested  authority  is  situated,  notify  to  the  addressee  all 
instruments  and  decisions,  including  those  of  a  judicial  nature,  which  emanate  from  the 
Member State in which the applicant authority is situated and which relate to a claim and/or to 
its recovery. 

2.  The  request  for  notification  shall  indicate  (cid:206)1 the  name  ⌦ and ⌫  address  ⌦ of  the 
addressee  concerned ⌫  and  any  other  relevant  information  relating  to  the  identification  to 
which  the  applicant  authority  normally  has  access ,  the  nature  and  the  subject  of  the 
instrument or decision to be notified, if necessary (cid:206)1 the name, ⌦ and ⌫ address ⌦ of the 
debtor ⌫  and  any  other  relevant  information  relating  to  the  identification  to  which  the 

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applicant authority normally has access  and the claim to which the instrument or decision 
relates, and any other useful information. 

3. The requested authority shall promptly inform the applicant authority of the action taken on 
its  request  for  notification  and,  more  especially,  of  the  date  on  which  the  instrument  or 
decision was forwarded to the addressee. 

(cid:208) 76/308/EEC (adapted) 

Article 6 

At the request of the applicant authority, the requested authority shall, in accordance with the 
laws,  regulations  or  administrative  provisions  applying  to  the  recovery  of  similar  claims 
arising in the Member State in which the requested authority is situated, recover claims which 
are the subject of an instrument permitting their enforcement. 

For this purpose any claim in respect of which a request for recovery has been made shall be 
treated  as  a  claim  of  the  Member  State  in  which  the  requested  authority  is  situated,  except 
where Article 12 applies. 

(cid:208) 2001/44/EC Art. 1 pt. 6 
(adapted) 

Article 7 

1. The request for recovery of a claim which the applicant authority addresses to the requested 
authority must be accompanied by an official or certified copy of the instrument permitting its 
enforcement, issued in the Member State in which the applicant authority is situated and, if 
appropriate, by the original or a certified copy of other documents necessary for recovery. 

2. The applicant authority may not make a request for recovery unless: 

(a) 

(b) 

the  claim  and/or  the  instrument  permitting  its  enforcement  are  not  contested  in  the 
Member State in which it is situated, except in cases where the second subparagraph 
of Article 12(2) ⌦ applies ⌫ ; 

it  has,  in  the  Member  State  in  which  it  is  situated,  applied  appropriate  recovery 
procedures available to it on the  basis  of  the  instrument referred to in paragraph 1, 
and the measures taken will not result in the payment in full of the claim. 

3. The request for recovery shall indicate: 

(a) 

(b) 

(c) 

the name, address and any other relevant information relating to the identification of 
the person concerned and/or to the third party holding his or her assets; 

the name, address and any other relevant information relating to the identification of 
the applicant authority; 

a reference to the instrument permitting its enforcement issued in the Member State 
in which the applicant authority is situated; 

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(d) 

(e) 

(f) 

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; 

the date of notification of the instrument to the addressee by the applicant authority 
and/or by the requested authority; 

the date from which and the period during which enforcement is possible under the 
laws in force in the Member State in which the applicant authority is situated; 

(g) 

any other relevant information. 

The request for recovery shall also contain a declaration by the applicant authority confirming 
that the conditions set out in paragraph 2 have been fulfilled. 

⌦ 4. ⌫  As  soon  as  any  relevant  information  relating  to  the  matter  which  gave  rise  to  the 
request for recovery comes to the knowledge of the applicant authority it shall forward it to 
the requested authority. 

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. 

Notwithstanding the first paragraph, the instrument permitting enforcement of the claim may, 
where  appropriate  and  in  accordance  with  the  provisions  in  force  in  the  Member  State  in 
which the requested authority is situated, be accepted as, recognised as, supplemented with, or 
replaced by an instrument authorising enforcement in the territory of that Member State. 

Within  three  months  of  the  date  of  receipt  of the request for recovery, Member States shall 
endeavour to complete such acceptance, recognition, supplementing or replacement, except in 
cases ⌦ referred to in ⌫ the fourth paragraph. ⌦ These formalities ⌫ may not be refused 
if the instrument permitting enforcement is properly drawn up. The requested authority shall 
inform the applicant authority of the grounds for exceeding the period of three months. 

If any of these formalities should give rise to contestation in connection with the claim or the 
instrument permitting enforcement issued by the applicant authority, Article 12 shall apply. 

Article 9 

1.  Claims  shall  be  recovered  in  the  currency  of  the  Member  State  in  which  the  requested 
authority  is  situated.  The  entire  amount  of  the  claim  that  is  recovered  by  the  requested 
authority shall be remitted by the requested authority to the applicant authority. 

2.  The  requested  authority  may,  where  the  laws,  regulations  or  administrative  provisions  in 
force in the Member State in which it is situated so permit, and after consultations with the 
applicant  authority,  allow  the  debtor  time  to  pay  or  authorise  payment  by  instalment.  Any 
interest charged by the requested authority in respect of such extra time to pay shall also be 
remitted to the Member State in which the applicant authority is situated. 

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From the date on which the instrument permitting enforcement of recovery of the claim has 
been  directly  recognised  ⌦ in  accordance  with  the  first  paragraph  of  Article  8 ⌫  or 
accepted, recognised, supplemented or replaced in accordance with ⌦ the second paragraph 
of ⌫  Article  8,  interest  will  be  charged  for  late  payment  under  the  laws,  regulations  and 
administrative  provisions  in  force  in  the  Member  State  in  which  the  requested  authority  is 
situated  and  shall  also  be  remitted  to  the  Member  State  in  which  the  applicant  authority  is 
situated. 

(cid:208) 2001/44/EC Art. 1 pt. 6 
(adapted) 

Article 10 

Notwithstanding ⌦ the  second  paragraph  of ⌫  Article  6,  the  claims  to  be  recovered  shall 
not necessarily benefit from the privileges accorded to similar claims arising in the Member 
State in which the requested authority is situated. 

(cid:208) 76/308/EEC 
(cid:206)1 2001/44/EC Art. 1 pt. 7(a) 

Article 11 

The requested authority shall inform the applicant authority immediately of the action it has 
taken on the request for recovery. 

Article 12 

1. If, in the course of the recovery procedure, the claim and/or the instrument permitting its 
enforcement  issued  in  the  Member  State  in  which  the  applicant  authority  is  situated  are 
contested by an interested party, the action shall be brought by the latter before the competent 
body of the Member State in which the applicant authority is situated, in accordance with the 
laws  in  force  there.  This  action  must  be  notified  by  the  applicant  authority  to  the  requested 
authority. The party concerned may also notify the requested authority of the action. 

2. As soon as the requested authority has received the notification referred to in paragraph 1 
either  from  the  applicant  authority  or  from  the  interested  party,  it  shall  suspend  the 
enforcement procedure pending the decision of the body competent in the matter (cid:206)1 , unless 
the applicant authority requests otherwise in accordance with the second subparagraph of this 
paragraph  .  Should  the  requested  authority  deem  it  necessary,  and  without  prejudice  to 
Article 13, that authority may take precautionary measures to guarantee recovery in so far as 
the laws or regulations in force in the Member State in which it is situated allow such action 
for similar claims. 

The  applicant  authority  may  in  accordance  with  the  law,  regulations  and  administrative 
practices in force in the Member State in which it is situated, request the requested authority 

(cid:208) 2001/44/EC Art. 1 pt. 7(b) 
(adapted) 

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to  recover  a  contested  claim,  in  so  far  as  the  relevant  laws,  regulations  and  administrative 
practices in force in the Member State in which the requested authority is situated allow such 
action.  If  the  result  of  contestation  is  subsequently  favourable  to  the  debtor,  the  applicant 
authority  shall  be  liable  for  the  reimbursement  of  any  sums  recovered,  together  with  any 
compensation  due,  in  accordance  with  the  laws  in  force  in  the  Member  State  in  which  the 
requested authority is situated. 

(cid:208) 76/308/EEC (adapted) 

3.  Where  it  is  the  enforcement  measures  taken  in  the  Member  State  in  which  the  requested 
authority is situated that are being contested the action shall be brought before the competent 
body of that Member State in accordance with its laws and regulations. 

4.  Where  the  competent  body  before  which  the  action  has  been  brought  in  accordance  with 
paragraph 1 is a judicial or administrative tribunal, the decision of that tribunal, in so far as it 
is favourable to the applicant authority and permits recovery of the claim in the Member State 
in  which  the  applicant  authority  is  situated  shall  constitute  the  «instrument  permitting 
enforcement»  ⌦ referred  to  in ⌫  Articles  6,  7  and  8  and  the  recovery  of  the  claim  shall 
proceed on the basis of that decision. 

Article 13 

On  a  reasoned  request  by  the  applicant  authority,  the  requested  authority  shall  take 
precautionary measures to ensure recovery of a claim in so far as the laws or regulations in 
force in the Member State in which it is situated so permit. 

In order to give effect to the provisions of the first paragraph, Articles 6, 7(1), (3) and (4), 8, 
11, 12 and 14 shall apply mutatis mutandis. 

Article 14 

(cid:208) 2001/44/EC Art. 1 pt. 8 

The requested authority shall not be obliged: 

(a) 

(b) 

to grant the assistance provided for in Articles 6 to 13 if recovery of the claim would, 
because of the situation of the debtor, create serious economic or social difficulties in 
the Member State in which that authority is situated, in so far as the laws, regulations 
and  administrative  practices  in  force  in  the  Member  State  in  which  the  requested 
authority is situated allow such action for similar national claims; 

to  grant  the  assistance  provided  for  in  Articles  4  to  13,  if  the  initial  request  under 
Article 4, 5 or 6 applies to claims more than five years old, dating from the moment 
the  instrument  permitting  the  recovery  is  established  in  accordance  with  the  laws, 
regulations  or  administrative  practices  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 or the instrument is contested, the time-limit begins from the moment at which 
the  applicant  State  establishes  that  the  claim  or  the  instrument  permitting  recovery 
may no longer be contested. 

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(cid:208) 76/308/EEC 
(cid:206)1 2001/44/EC Art. 1 pt. 9 

The  requested  authority  shall  inform  the  applicant  authority  of  the  grounds  for  refusing  a 
request for assistance. Such reasoned refusal shall also be communicated to the Commission. 

Article 15 

1. Questions concerning periods of limitation shall be governed solely by the laws in force in 
the Member State in which the applicant authority is situated. 

2. Steps taken in the recovery of claims by the requested authority in pursuance of a request 
for assistance, which, if they had been carried out by the applicant authority, would have had 
the effect of suspending or interrupting the period of limitation according to the laws in force 
in the Member State in which the applicant authority is situated, shall be deemed to have been 
taken in the latter State, in so far as that effect is concerned. 

Article 16 

Documents  and  information  sent  to  the  requested  authority  pursuant  to  this  Directive  may 
only be communicated by the latter to: 

(a) 

(b) 

the person mentioned in the request for assistance; 

those  persons  and  authorities  responsible  for  the  recovery  of  the  claims,  and  solely 
for that purpose; 

(c) 

the judicial authorities dealing with matters concerning the recovery of the claims. 

Article 17 

Requests  for  assistance  (cid:206)1 the  instrument  permitting  the  enforcement  and  other  relevant 
documents   shall  be  accompanied  by  a  translation  in  the  official  language,  or  one  of  the 
official languages of the Member State in which the requested authority is situated, without 
prejudice to the latter authority's right to waive the translation. 

(cid:208) 2001/44/EC Art. 1 pt. 10 

Article 18 

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

2.  Member  States  shall  renounce  all  claims  on  each  other  for  the  refund  of  costs  resulting 
from mutual assistance which they grant each other pursuant to this Directive. 

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

4.  The  Member  State  in  which  the  applicant  authority  is  situated  shall  remain  liable  to  the 
Member  State  in  which  the  requested  authority  is  situated  for  any  costs  and  any  losses 
incurred as a result of actions held to be unfounded, as far as either the substance of the claim 
or the validity of the instrument issued by the applicant authority are concerned. 

(cid:208) 76/308/EEC 

Article 19 

Member States shall provide each other with a list of authorities authorised to make or receive 
requests for assistance. 

(cid:208) 2001/44/EC Art. 1 pt. 11 
(adapted) 

Article 20 

1. The Commission shall be assisted by ⌦ the ⌫ recovery committee (hereinafter referred 
to as “the Committee”). 

2. Where reference is made to this paragraph, Articles 5 and 7 of Decision 1999/468/EC shall 
apply. 

The period referred to in Article 5(6) of Decision 1999/468/EC shall be set at three months. 

3. The Committee shall adopt its own rules of procedure. 

(cid:208) 76/308/EEC 

Article 21 

The Committee  may examine  any matter concerning the application of this Directive raised 
by its chairman either on his own initiative or at the request of the representative of a Member 
State. 

(cid:208) 2001/44/EC Art. 1 pt. 12 
(adapted) 

Article 22 

The detailed rules for implementing Articles 4(2) and (4), 5(2) and (3) and Articles 7, 8, 9, 11, 
12(1)  and  (2),  14,  18(3)  and  ⌦ 24 ⌫  and  for  determining  the  means  by  which 
communications between the authorities may be transmitted, the rules on conversion, transfer 

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of sums recovered, and the fixing of a minimum amount for claims which may give rise to a 
request for assistance, shall be adopted in accordance with the procedure ⌦ referred to ⌫ in 
Article 20(2). 

(cid:208) 76/308/EEC 

Article 23 

The provisions of this Directive shall not prevent a greater measure of mutual assistance being 
afforded  either  now  or  in  the  future  by  particular  Member  States  under  any  agreements  or 
arrangements, including those for the notification of legal or extra-legal acts. 

(cid:208) 76/308/EEC Art. 25 

Article 24 

Each  Member  State  shall  inform  the  Commission  of  the  measures  which  it  has  adopted  to 
implement this Directive.  

The Commission shall forward this information to the other Member States. 

(cid:208) 2001/44/EC Art. 1 pt. 13 
(adapted) 

Each  Member  State  shall  inform  the  Commission  annually  of  the  number  of  requests  for 
information, notification and recovery sent and received each year, the amount of the claims 
involved and the amounts recovered.  

The  Commission  shall  report  biennially  to  the  European  Parliament  and  the  Council  on  the 
⌦ application ⌫ of these arrangements and on the results achieved. 

(cid:208)  

Article 25 

Directive 76/308/EEC, as amended by the acts listed in Annex I, Parts A and B, is repealed, 
without  prejudice  to  the  obligations  of  the  Member  States  relating  to  the  time-limits  for 
transposition into national law of the Directives set out in Annex I, Part C. 

References  to  the  repealed  Directive  shall  be  construed  as  references  to  this  Directive  and 
shall be read in accordance with the correlation table in Annex II. 

This Directive shall enter into force on the twentieth day following that of its publication in 
the Official Journal of the European Union. 

Article 26 

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(cid:208) 76/308/EEC Art. 26 

Article 27 

This Directive is addressed to the Member States. 

Done at Brussels, […] 

For the Council 
The President 
[…] 

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(cid:207) 

ANNEX I 

Part A 

Repealed Directive with its successive amendments 
(referred to in Article 25) 

Council Directive 76/308/EEC 
(OJ L 73, 19.3.1976, p. 18) 

Council Directive 79/1071/EEC 
(OJ L 331, 27.12.1979, p. 10) 

Council Directive 92/12/EEC 
(OJ L 76, 23.3.1992, p. 1) 

Council Directive 92/108/EEC 
(OJ L 390, 31.12.1992, p. 124) 

Council Directive 2001/44/EC 
(OJ L 175, 28.6.2001, p. 17) 

Only Article 30a 

Only Article 1, point 9 

Part B 

Amended acts which are not repealed 

– 

– 

– 

– 

1979 Act of Accession 

1985 Act of Accession 

1994 Act of Accession 

2003 Act of Accession 

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Part C 

List of time-limits for transposition into national law 
(referred to in Article 25) 

Directive 

Time-limit for transposition 

76/308/EEC 

79/1071/EEC 

92/12/EEC 

92/108/EEC 

2001/44/EC 

1 January 1978 

31 December 1980 

1 January 199312 

31 December 1992 

30 June 2002 

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12 

With  regard  to  Article  9(3)  the Kingdom  of  Denmark  is authorised  to  introduce  the  laws, regulations 
and  administrative  provisions  required  for  complying  with  this  provisions  by  1  January  1993  at  the 
latest. 

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ANNEX II 

CORRELATION TABLE 

Directive 76/308/EEC 

This Directive 

Article 1 

Article 1 

Article  2,  introductory  wording,  points  (a)  to 
(e) 

Article 2, first paragraph, points (a) to (e) 

Article 2, introductory wording, point (f) first, 
second and third indents 

Article 2, first paragraph, point (f)(i), (ii) and 
(iii) 

Article  2,  introductory wording,  points  (g)  to 
(i) 

Article 2, first paragraph, points (g) to (i) 

Article 3, first paragraph, first to fifth indents  Article 3, first paragraph, points (1) to (5) 

Article  3,  sixth 
point (a) 

Article  3,  sixth 
point (b) 

Article  3,  sixth 
point (c) 

Article  3,  sixth 
point (d) 

Article  3,  sixth 
point (e) 

Article  3,  sixth 
point (f) 

Article  3,  sixth 
point (g) 

Article  3,  sixth 
point (h) 

Article  3,  sixth 
point (i) 

indent,  first  paragraph, 

Article 3(6)(l) 

indent,  first  paragraph, 

Article 3(6)(a) 

indent,  first  paragraph, 

Article 3(6)(c) 

indent,  first  paragraph, 

Article 3(6)(b) 

indent,  first  paragraph, 

Article 3(6)(e) 

indent,  first  paragraph, 

Article 3(6)(d) 

indent,  first  paragraph, 

Article 3(6)(f) 

indent,  first  paragraph, 

Article 3(6)(o) 

indent,  first  paragraph, 

Article 3(6)(h) 

Article  3,  first  paragraph,  sixth  indent,  first 
paragraph, point (j) 

Article 3(6)(g) 

Article 3, sixth indent point (k) 

Article 3(6)(i) 

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Article  3,  sixth 
point (l) 

Article  3,  sixth 
point (m) 

Article  3,  sixth 
point (n) 

Article  3,  sixth 
point (o) 

Article  3,  sixth 
point (p) 

Article  3,  sixth 
point (q) 

indent,  first  paragraph, 

Article 3(6)(k) 

indent,  first  paragraph, 

Article 3(6)(m) 

indent,  first  paragraph, 

― 

indent,  first  paragraph, 

Article 3(6)(p) 

indent,  first  paragraph, 

Article 3(6)(j) 

indent,  first  paragraph, 

Article 3(6)(n) 

Article 3, sixth indent, second paragraph 

Article 2, second paragraph 

Articles 4 and 5 

Article 6(1) 

Article 6(2) 

Articles 4 and 5 

Article 6 first paragraph 

Article 6 second paragraph 

Article 7(1) and (2) 

Article 7(1) and (2) 

Article 7(3) 

Article 7(4) 

Article 7(5) 

Article 8(1) 

Article 7(3), first subparagraph 

Article 7(3), second subparagraph 

Article 7(4) 

Article 8, first paragraph 

Article 8(2), first, second and third paragraphs Article 8, second, third and fourth paragraphs 

Articles 9 to 23 

Article 24 

Articles 9 to 23 

___ 

Article  25,  first  paragraph,  first  and  second 
sentences 

Article 24, first and second paragraphs 

Article 25, second paragraph, first and second 
sentences 

Article 24, second and third paragraphs 

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Article 26 

___ 

___ 

Article 27 

Annex I 

Annex II 

_____________ 

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