Council Directive 2008/55/EC of 26 May 2008 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures (Codified version)
Date: 2008-05-26
Institutions: Council of the European Union
Subjects: EU Member State, EU financing, EU law - national law, application of EU law, distribution of EU funding, fraud, fraud against the EU

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DIRECTIVES

COUNCIL DIRECTIVE 2008/55/EC

of 26 May 2008

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

(Codified version)

THE COUNCIL OF THE EUROPEAN UNION,

(3)

Having regard to the Treaty
Community, and in particular Articles 93 and 94 thereof,

establishing the European

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 so as
to safeguard better
and fiscal
neutrality of the internal market.

competitiveness

the

Having regard to the proposal from the Commission,

(4)

is therefore necessary to adopt common rules on

It
mutual assistance for recovery.

Having regard to the opinion of the European Parliament (1),

Having regard to the opinion of the European Economic and
Social Committee (2),

Whereas:

(1)

(2)

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 measures (3) has
been substantially amended several
In the
interests of clarity and rationality the said Directive
should be codified.

times (4).

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 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.

(1) Opinion of 19 June 2007 (not yet published in the Official Journal).
(2) OJ C 93, 27.4.2007, p. 15.
(3) OJ L 73, 19.3.1976, p. 18. Directive as last amended by the 2003
the Directive is ‘Council
Act of Accession. The original
Directive 76/308/EEC of 15 March 1976 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 the agricultural levies and customs duties’.
It was amended by Directive 79/1071/EEC (OJ L 331, 27.12.1979,
p. 10), by Directive 92/12/EEC (OJ L 76, 23.3.1992, p. 1) and
Directive 2001/44/EC (OJ L 175, 28.6.2001, p. 17).

title of

(4) See Annex I, Parts A and B.

(5)

(6)

These rules should 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 Guarantee Fund and the European Agri-
cultural Fund for Rural Development, to the recovery
of
levies and other duties and import and export
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
administrative
penalties and fines, with the exclusion of any sanction
of a criminal nature, and costs incidental to such claims.

recovery of

interest,

to the

Mutual assistance should consist of the following: the
requested authority should 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 should recover,
the claims
at
is
arising in the Member State in which the latter
situated.

the applicant authority,

the request of

(7)

These different forms of assistance should 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.

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(8)

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

(15)

(16)

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.

(10) When the requested authority is required to act on behalf
of the applicant authority to recover a claim, it should 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 should also be remitted to the
Member State in which the applicant authority is
situated.

(11) Upon a reasoned request from the applicant authority,
the requested authority should 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
in the
guarantee
applicant Member State. Such claims should not neces-
sarily benefit
from the privileges accorded to similar
claims arising in the Member State in which the
requested authority is situated.

recovery of

arising

claims

the

(12) During the recovery procedure in the Member State in
which the requested authority is situated the claim or the
issued in the
instrument authorising its enforcement
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
the Member State in
before the competent body of
which the applicant authority is situated and that the
requested authority must suspend, unless the applicant
authority
enforcement
otherwise,
proceedings which it has begun until a decision is
taken by the aforementioned body.

requests

any

This Directive should not curtail mutual assistance
between particular Member States under bilateral or
multilateral agreements or arrangements.

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
implementing powers
the exercise of
conferred on the Commission (1).

(17)

This Directive should be without prejudice to the obli-
gations 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:

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.

Article 2

This Directive shall apply to all claims relating to:

(a) refunds, interventions and other measures forming part of
the system of total or partial financing of the European
Agricultural Guarantee Fund (EAGF) and the European Agri-
cultural Fund for Rural Development (EAFRD),
including
sums to be collected in connection with these actions;

(b) levies and other duties provided for under the common

organisation of the market for the sugar sector;

(c)

import duties;

(d) export duties;

(e) value added tax;

(f) excise duties on:

(13)

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.

(14)

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

(i) manufactured tobacco,

(ii) alcohol and alcoholic beverages,

(iii) mineral oils;

(1) OJ L 184, 17.7.1999, p. 23. Decision as last amended by Decision

2006/512/EC (OJ L 200, 22.7.2006, p. 11).

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(g) taxes on income and capital;

6.

‘taxes on insurance premiums’ means:

(h) taxes on insurance premiums;

(i)

interest, administrative penalties and fines, and costs inci-
dental 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.

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.

Article 3

For the purposes of this Directive:

1.

‘applicant authority’ means the competent authority of a
Member State which makes
assistance
request
concerning a claim referred to in Article 2;

for

a

2.

‘requested authority’ means the competent authority of a
Member State to which a request for assistance is made;

3.

4.

5.

‘import duties’ means customs duties and charges having
equivalent effect on imports, and import 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;

‘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;

1(3)

of Council Directive

‘taxes on income and capital’ means those enumerated in
Article
of
19 December 1977 concerning mutual assistance by the
competent authorities of the Member States in the field of
direct taxation and taxation of insurance premiums (1), read
in conjunction with Article 1(4) of that Directive;

(77/799/EEC)

(a)

in Belgium:

(i) taxe annuelle sur

d’assurance,

les contrats

(ii) jaarlijkse taks op de verzeker-

ingscontracten;

(b)

in Denmark:

(i) afgift af lystfartøjsforsikringer,

(ii) afgift af ansvarsforsikringer for

motorkøretøjer m.v.,

(iii) stempelafgift
spræmier;

af

forsikring-

(c)

in Germany:

(i) Versicherungssteuer,

(ii) Feuerschutzsteuer;

(d)

in Greece:

(i) Φòρος κύκλου εργασιών (Φ.Κ.Ε),

(ii) Τέλη Χαρτοσήμου;

(e)

in Spain:

Impuesto
seguros;

sobre

las

primas

de

(f)

in France:

taxe
sur
d’assurances;

les

conventions

(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;

(i)

in Luxembourg:

(i) impôt sur les assurances,

(ii) impôt dans l’interêt du service

d’incendie;

(j)

in Malta:

taxxa fuq dokumenti u trasferimenti;

(k)

in the
Netherlands:

assurantiebelasting;

(l)

in Austria:

(i) Versicherungssteuer,

(ii) Feuerschutzsteuer;

(1) OJ L 336, 27.12.1977, p. 15. Directive as last amended by Directive

2006/98/EC (OJ L 363, 20.12.2006, p. 129).

(m) in Portugal:

imposto de selo sobre os prémios
de seguros;

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(n)

in Slovenia:

(i) davek od promenta zavarovalnih

Article 5

poslov,

(ii) požarna taksa;

(o)

in Finland:

(i) eräistä vakuutusmaksuista suori-
vissa
vero/skatt
tettava
försäkringspremier,

på

(ii) palosuojelumaksu/brandskydds-

avgift;

(p)

in the United
Kingdom:

insurance premium tax (IPT).

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.

The request for information shall indicate the name and
2.
address of the person to whom the information to be provided
relates and any other relevant information relating to the iden-
tification to which the applicant authority normally has access
and the nature and amount of the claim in respect of which the
request is made.

The requested authority shall not be obliged to supply

3.
information:

the request of

the notification of

The requested authority shall, at

for
in the Member State

1.
the
applicant authority, and in accordance with the rules of law
instruments or
in force
requested
decisions
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.

in which the

similar

2.
The request for notification shall indicate the name and
address of the addressee concerned and any other relevant infor-
mation 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 the
name, and address of the debtor and any other relevant infor-
mation relating to the identification to which the applicant
authority normally has access and the claim to which the
instrument or decision relates, and any other useful information.

The

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

Article 6

the request of

the applicant authority,

the requested
At
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.

(a) 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;

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.

(b) which would disclose any commercial, industrial or profes-

sional secrets; or

(c)

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

The

4.
applicant
authority of the grounds for refusing a request for information.

requested authority shall

inform the

Article 7

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

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The applicant authority may not make a request

2.
recovery unless:

for

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

(a)

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;

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

3.

The request for recovery shall indicate:

(a)

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

information
the person concerned

relevant

(b) the name, address and any other

relevant

information

relating to the identification of the applicant authority;

(c) a reference to the instrument permitting its enforcement
in which the applicant

issued in the Member State
authority is situated;

(d) the nature and the amount of

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 claim,

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 enfor-
cement issued by the applicant authority, Article 12 shall apply.

(e)

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

(f)

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

Article 9

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

the claim that

(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.

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
applicant
authority is situated.

in which the

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recovery of

From the date on which the instrument permitting enforcement
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
interest will be charged for
second paragraph of Article 8,
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.

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.

Article 11

The requested authority shall
immediately of
recovery.

the action it has taken on the request

inform the applicant authority
for

Article 12

If,

in the course of the recovery procedure, the claim
1.
issued in
and/or the instrument permitting its enforcement
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 shall be notified by the applicant
authority to the requested authority. The party concerned may
also notify the requested authority of the action.

in the matter, unless

2.
As soon as the requested authority has received the noti-
fication referred to in paragraph 1 either from the applicant
it shall suspend the
authority or from the interested party,
the body
enforcement procedure pending the decision of
competent
authority
the applicant
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, regu-
lations and administrative practices in force in the Member State
in which it is situated, request the requested authority 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.

is

the enforcement measures

3. Where it
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
the claim in the Member State in which the applicant
of
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

The requested authority shall not be obliged:

(a)

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;

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

is

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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.

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 reim-
bursement arrangements specific to the cases in question.

Article 15

Questions concerning periods of

1.
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
if
authority in pursuance of a request for assistance, which,
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)

the person mentioned in the request for assistance;

(b) 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, the instrument permitting the enforce-
ment and other relevant documents shall be accompanied by a
the official
translation in the official
languages of
requested
authority is situated, without prejudice to the latter authority’s
right to waive the translation.

the Member State in which the

language, or one of

Article 18

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

in accordance with the laws and regulations of

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.

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
instrument issued by the applicant authority are concerned.

the substance of

the validity of

the claim or

Article 19

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

Article 20

1.
The Commission shall be assisted by the
committee (hereinafter referred to as the Committee).

recovery

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.

Article 21

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

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 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).

Article 23

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

agreements

under

States

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Article 24

Each Member State shall
measures which it has adopted to implement this Directive.

inform the Commission of

the

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

Each Member State shall
requests
the number of
recovery sent and received each year,
claims involved and the amounts recovered.

inform the Commission annually of
information, notification and
the

the amount of

for

The Commission shall
Parliament and the Council on the application of
arrangements and on the results achieved.

report biennially to the European
these

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.

Article 26

This Directive shall enter into force on the 20th day following
its publication in the Official Journal of the European Union.

Article 27

This Directive is addressed to the Member States.

Article 25

Done at Brussels, 26 May 2008.

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 transpo-
sition into national law of the Directives set out in Annex I,
Part C.

For the Council
The President

D. RUPEL

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ANNEX I

PART A

Repealed Directive with its successive amendments

(referred to in Article 25)

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

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

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

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

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

1979 Act of Accession

1985 Act of Accession

1994 Act of Accession

2003 Act of Accession

Only Article 30a

Only Article 1, point 9

PART B

Amended acts which are not repealed

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

1 January 1981

1 January 1993 (1)

31 December 1992

30 June 2002

(1) 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.

10.6.2008

EN

Official Journal of the European Union

L 150/37

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 indent, first paragraph, point (a)

Article 3(6)(l)

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

Article 3(6)(a)

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

Article 3(6)(c)

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

Article 3(6)(b)

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

Article 3(6)(e)

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

Article 3(6)(d)

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

Article 3(6)(f)

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

Article 3(6)(o)

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

Article 3(6)(h)

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

Article 3(6)(g)

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

Article 3(6)(i)

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

Article 3(6)(k)

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

Article 3(6)(m)

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

—

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

Article 3(6)(p)

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

Article 3(6)(j)

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

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

L 150/38

EN

Official Journal of the European Union

10.6.2008

Directive 76/308/EEC

This Directive

Articles 9 to 19

Article 20(1) and (2)

Article 20(3)

Articles 9 to 19

Article 20(1) and (2)

—

Articles 21, 22 and 23

Articles 21, 22 and 23

Article 24

—

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

Article 26

—

—

Article 27

Annex I

Annex II