Commission Directive 2006/84/EC of 23 October 2006 adapting Directive 2002/94/EC laying down detailed rules for implementing certain provisions of Council Directive 76/308/EEC on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures, by reason of the accession of Bulgaria and Romania
Date: 2006-10-23
Institutions: European Commission
Subjects: Bulgaria, Council of the European Union, EAGGF, EC Directive, EU law - national law, Romania, accession to the European Union, administrative cooperation, aid system, approximation of laws

20.12.2006

EN

Official Journal of the European Union

L 362/99

COMMISSION DIRECTIVE 2006/84/EC

of 23 October 2006

adapting Directive 2002/94/EC laying down detailed rules for implementing certain provisions of
Council Directive 76/308/EEC on mutual assistance for the recovery of claims relating to certain
levies, duties, taxes and other measures, by reason of the accession of Bulgaria and Romania

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Article 2

Having regard to the Treaty of Accession of Bulgaria and
Romania, and in particular Article 4(3) thereof,

Having regard to the Act of Accession of Bulgaria and Romania,
and in particular Article 56 thereof,

Whereas:

(1)

(2)

(3)

Pursuant to Article 56 of the Act of Accession, where
acts which remain valid beyond 1 January 2007 require
adaptation by reason of accession, and the necessary
adaptations have not been provided for in the Act of
Accession or its Annexes, the necessary adaptations are
to be adopted by the Commission in all cases where the
Commission adopted the original act.

The Final Act of the Conference which drew up the
Treaty of Accession indicated that the High Contracting
Parties had reached political agreement on a set of adap-
tations to acts adopted by the Institutions required by
reason of accession and invited the Council and the
Commission
before
accession, completed and updated where necessary to
take account of the evolution of the law of the Union.

adaptations

adopt

these

to

Commission Directive 2002/94/EC of 9 December 2002
implementing certain
laying down detailed rules for
provisions of Council Directive 76/308/EEC on mutual
assistance for the recovery of claims relating to certain
levies, duties,
should
therefore be amended accordingly,

and other measures (1)

taxes

1. Member States shall adopt and publish, by the date of
accession of Bulgaria and Romania to the European Union at
the latest, the laws, regulations and administrative provisions
necessary to comply with this Directive. They shall forthwith
communicate to the Commission the text of those provisions
and a correlation table between those provisions and this
Directive.

They shall apply those provisions from the date of accession of
Bulgaria and Romania to the European Union.

When Member States adopt those provisions, they shall contain
a reference to this Directive or be accompanied by such a
reference on the occasion of their official publication. Member
States shall determine how such reference is to be made.

2. Member States shall communicate to the Commission the
text of the main provisions of national law which they adopt in
the fields covered by this Directive.

Article 3

This Directive shall enter into force subject to, and on the date
of, the entry into force of the Treaty of Accession of Bulgaria
and Romania

Article 4

This Directive is addressed to the Member States.

Done at Brussels, 23 October 2006.

HAS ADOPTED THIS DIRECTIVE:

Article 1

Directive 2002/94/EC is amended as set out in the Annex.

For the Commission

Olli REHN
Member of the Commission

(1) OJ L 337, 13.12.2002, p. 41.

L 362/100

EN

Official Journal of the European Union

20.12.2006

ANNEX

TAXATION

32002 L 0094: Commission Directive 2002/94/EC of 9 December 2002 laying down detailed rules for implementing
certain provisions of Council Directive 76/308/EEC on mutual assistance for the recovery of claims relating to certain
levies, duties, taxes and other measures (OJ L 337, 13.12.2002, p. 41), as amended by:

— 32004 L 0079: Commission Directive 2004/79/EC of 4.3.2004 (OJ L 168, 1.5.2004, p. 68).

In Annex IV, the left column under ‘Member State’ is replaced by the following:

‘Belgique/België

България

Česká Republika

Danmark

Deutschland

Eesti

Eλλάδα

España

France

Ireland

Italia

Kύπρος

Latvija

Lietuva

Luxembourg

Magyarország

Malta

Nederland

Österreich

Polska

Portugal

România

Slovenija

Slovensko

Suomi/Finland

Sverige

United Kingdom’.