Proposal for a Council Directive concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures
Date: 2009-02-02
Institutions: European Commission
Subjects: EAGGF, administrative cooperation, claim, disclosure of information, distribution of EU funding, exchange of information, form, redemption

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COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 2.2.2009 
COM(2009)28 final 

2009/0007 (CNS) 

Proposal for a 

COUNCIL DIRECTIVE 

concerning mutual assistance for the recovery of claims relating to taxes, duties and 
other measures 

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EXPLANATORY MEMORANDUM 

CONTEXT OF THE PROPOSAL 

110 

Grounds for and objectives of the proposal 

Arrangements  for  mutual  recovery  assistance  were  first  set  out  in  Council  Directive 
1976/308/EEC of 15 March 1976, as codified by 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. This instrument, however, has proved insufficient to 
meet the requirements of the internal market as it has evolved over the last 30 years. 

As  evidenced  by  the  case  law  of  the  Court  of  Justice,  an  efficient  cooperation  and 
recovery  system  in  the  field  of  taxation  proves  to  be  one  of  the  cornerstones  of  the 
internal market, in that it allows and incites Member States to remove discriminatory 
protective  measures  in  transfrontier  transactions  which  they  have  adopted  for  fear  of 
tax evasion and tax losses. 

Member  States  have  time  and  again  deplored  the  insufficiency  (slowness,  disparity, 
lack  of  coordination,  intransparency)  of  the  legal  measures  at  their  disposal  under 
Directive 1976/308/EEC. It therefore appears now necessary to make provisions for an 
improved  recovery assistance system within the internal  market which will guarantee 
swift, efficient and uniform recovery assistance procedures among Member States. 

120 

General context 

National provisions on recovery are applicable only within national territories. It is not 
possible for administrative authorities themselves to recover taxes outside the territory 
of  their  own  Member  State.  At  the  same  time,  the  mobility  of  persons  and  capital  is 
increasing, and fraudsters take advantage of the territorial limitation of the authorities' 
competences to organise insolvencies in countries where they have tax debts. 

The free movement provisions of the EC Treaty make it difficult for Member States to 
ask for guarantees for the payment of taxes due on their territory. Member States are 
therefore  increasingly  requesting  the  recovery  assistance  of  other  Member  States.  (In 
2003,  Member  States  received  3355  assistance  requests;  by  2007,  this  was  up  to 
11794). However, the amounts effectively recovered only amount to approximately 5 
% of the amounts for which recovery assistance is requested. 

Under  these  circumstances  of  an  ever  increasing  need  for  recovery  assistance  but  a 
poor  result  reached  so  far,  it  is  absolutely  necessary  to  reform  drastically  the 
functioning of the mutual recovery assistance. To enable tax officials to cope with the 
increased number of requests, it is necessary to adopt new rules that are easier to apply, 
and to facilitate the use of the assistance instruments in practice. To boost the recovery 
ratio, it is necessary to change the conditions for assistance requests and to develop a 
system of spontaneous information exchange. 

Such  a  reform  is  particularly  important  in  the  fight  against  VAT  fraud,  of  which  the 
volume leads to major distortions of the normal competition conditions in the internal 
market, and which affects largely the Member States' and the Community's budget. The 
effect  of  Directive  2000/65/EC,  which  abolished  the  possibility  of  requesting 

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designated VAT representatives, and the expansion of VAT fraud - especially the so-
called  carousel  fraud  -  has  led  to  a  situation  where  57,50  %  of  all  recovery  requests 
relate to VAT claims (situation in 2007). At the same time, the proposed extension of 
the scope of the new legislation - to cover all taxes and duties and liability claims for 
losses caused by non-payment of the taxes and duties - also implies the need for a new 
organisation of the mutual recovery assistance between Member States. 

130 

Existing provisions in the area of the proposal 

The existing legislation is based on Directive 1976/308/EEC of 15 March 1976, which 
was  codified  by  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.  The 
scope of the existing legislation is limited. The existing legislation does not provide for 
uniform instruments for enforcement or precautionary measures. The current problems 
linked  to  the  recognition  and  translation  of  instruments  emanating  from  another 
Member  State  are  a  major  cause  of  the  inefficiency  of  the  present  assistance  rules. 
Moreover, under the existing provisions, requests for mutual assistance are subject to 
strict conditions which have a negative impact on the recovery effect. 

141 

Consistency with the other policies and objectives of the Union 

Not applicable. 

CONSULTATION OF INTERESTED PARTIES AND IMPACT ASSESSMENT 

Consultation of interested parties 

211 

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229 

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Consultation methods, main sectors targeted and general profile of respondents 

The Member States were consulted by means of a questionnaire and discussions held in 
the Recovery Committee. 

Summary of responses and how they have been taken into account 

The general opinion of Member States is that the existing recovery assistance needs to 
be  improved  and  strengthened.  It  was  suggested  to  extend  the  scope  of  the  EC 
legislation, so as to avoid tax administrations having to use different agreements, and to 
extend  the  opportunities  for  requesting  assistance  and  to  facilitate  the  use  of  mutual 
assistance. These suggestions have been taken up in the proposal. 

Collection and use of expertise 

There was no need for external expertise. 

Impact assessment 

No impact assessment has been made for this proposal. 

A legal act is necessary to solve the problems caused by the territorial limitation of the 
national authorities' recovery competences. 

The  other  option  considered  was  to  amend  the  existing  Directive.  However,  this  was 

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not considered appropriate, given the size and the impact of the proposed reform. 

LEGAL ELEMENTS OF THE PROPOSAL 

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Summary of the proposed action 

The  Commission  is  proposing  a  new  Council  Directive  on  mutual  assistance  for  the 
recovery of taxes, duties and other measures. 

The  scope  of  the  mutual  recovery  assistance  should  be  extended  to  other  taxes  and 
duties than those already covered now, as the non-payment of any kind of tax or duty 
affects  the  proper  functioning  of  the  internal  market.  The  scope  should  also  be 
extended to compulsory social security contributions. 

Uniform  instruments  permitting  enforcement  or  precautionary  measures  need  to  be 
adopted,  in  order  to  avoid  problems  of  recognition  and  translation  of  instruments 
emanating  from  another  Member  State.  For  the  same  reason,  it  is  also  appropriate  to 
adopt a standard form for the notification of documents, relating to these claims, on the 
territory of another Member State. 

In order to obtain information relevant for recovery purposes, national officials should 
have  the  competence  to  act  on  the  territory  of  other  Member  States,  and  a  system  of 
spontaneous information exchange should be developed. The conditions for requesting 
assistance  should  become  less  strict,  at  least  in  certain  circumstances,  in  order  to 
improve  the  recovery  chances.  The  adoption  of  common  request  forms  should  also 
facilitate the assistance. Other revisions are likewise aimed at facilitating assistance in 
practice and making the legislation easier to apply. 

310 

Legal basis 

Articles 93 and 94 of the EC Treaty. 

320 

Subsidiarity principle 

The  subsidiarity  principle  applies  insofar  as  the  proposal  does  not  fall  under  the 
exclusive competence of the Community. 

The  objectives  of  the  proposal  cannot  be sufficiently  achieved  by  the  Member  States 
for the following reason(s). 

The  objectives  of  the  proposal  cannot  be  sufficiently  achieved  by  the  individual 
Member States for the following reason(s): in order to establish an efficient recovery 
assistance  system,  common  rules  and  uniform  instruments  have  to  be  adopted. 
Furthermore, as confirmed by many Commission documents, the fight against tax fraud 
requires action at EU level. 

Mutual recovery assistance between these authorities could also be based on bilateral 
or  multilateral  agreements.  Such  provisions  are  normally  incorporated  in  double 
taxation agreements. However, their scope is generally limited to income taxes, while 
recovery  assistance  should  also  be  granted  for  other  taxes  and  duties.  Furthermore, 
individual  actions  of  Member  States  do  not  suffice  to  fight  against  transnational  tax 

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324 

325 

327 

331 

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fraud. 

Community action will better achieve the objectives of the proposal for the following 
reason(s). 

Community  action  will  be  more  effective,  thanks  to  the  adoption  of  a  global  set  of 
binding  EU  rules,  applying  to  all  types  of  taxes  and  other  duties.  Applying  the  same 
instruments and forms, the same conditions and the same methods for mutual recovery 
assistance with regard to all these taxes and duties facilitates the work of the authorities 
and improves the results of this assistance. 

The  authorities  concerned  will  be  able  to  treat  requests  easier  and  faster  and  to 
exchange relevant information more rapidly. They will have more possibilities to apply 
recovery or precautionary measures. 

The EC legislation on mutual recovery assistance deals with the relationship between 
the  national  authorities.  However,  the  proposal  does  not  affect  the  Member  States' 
competence to determine the enforcement and precautionary measures available under 
their internal legislation. 

The proposal therefore complies with the subsidiarity principle. 

Proportionality principle 

The proposal complies with the proportionality principle for the following reason(s). 

The  adoption  of  common  rules  on  mutual  recovery  assistance  for  all  kind  of  taxes 
constitutes  in  itself  an  enormous  simplification.  The  adoption  of  common  rules  with 
regard  to  the  conditions,  the  methods  of  assistance,  the  format  of  the  requisite 
instruments for recovery or precautionary measures, and the request forms is necessary 
to facilitate day-to-day administrative practice. 

The Member States remain entirely responsible for the way they proceed with recovery 
or precautionary measures under their national legislation. 

The proposed action will not mean any additional financial and administrative burdens 
for  the  Community,  national  governments,  regional  and  local  authorities,  economic 
operators  and  citizens,  but  should  on  the  contrary  rationalise  the  available  resources 
and reduce the costs. 

Choice of instruments 

Proposed instruments: directive. 

Other means would not be adequate for the following reason(s). 

A legal act is required to provide a legal basis for mutual recovery assistance between 
the  administrative  authorities  of  different  Member  States.  The  proposed  Directive  is 
intended to replace the existing Directive 2008/55/EC. 

New  elements,  such  as 
information 
spontaneously (Art. 5), the possibility for officials of the applicant Member State to be 

to  communicate  certain 

the  obligation 

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present  during  administrative  enquiries  carried  out  in  the  territory  of  the  requested 
Member  State  and  to  take  an  active  part  in  this  enquiry,  exercising  the  powers  of 
inspection conferred on officials of the requested Member State (Art. 6), adoption of a 
uniform  standard  form  for  the  notification  of  documents  (Art.  8),  the  adoption  of  a 
uniform instrument for enforcement measures (Art. 11) and the uniform instrument for 
precautionary  measures  (Art.  15(3)),  the  minimum  amounts  for  the  costs  that  can  be 
charged  (Art.  19),  the  common  standard  request  forms  (Art.  20),  the  national 
legislation  that  will  have  to  be  applied  when  executing  a  request  for  assistance  with 
regard  to  a  tax  or  duty  when  there  is  no  similar  levy  in  the  requested  Member  State 
(Art. 22) clearly go beyond what national legislation alone could put in place. 

BUDGETARY IMPLICATION 

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The proposal has no implication for the Community budget. 

ADDITIONAL INFORMATION 

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Simplification 

The proposal provides for simplification of legislation, simplification of administrative 
procedures for public authorities (EU or national). 

The  legislation  is  simplified  as  the  proposed  act  comprises  common  measures  which 
are  easy  to  interpret  and  apply.  Furthermore,  this  Directive  will  have  the  effect  that 
Member States do no longer need to conclude other bilateral or multilateral agreements 
to organise recovery assistance. 

Administrative  authorities  will  be  able  to  use  common  tools  and  instruments  in  a 
predefined  organisational  network  (e.g.  uniform  instrument  for  enforcement  or 
precautionary  measures,  without  the  need  to  have  it  recognised  or  replaced  in  the 
requested  Member  State;  standard  request  forms;  standard  form  for  notification  of 
documents; automatic translation of standard forms; electronic communication; general 
acceptance of digital documents; fixed minimum costs). This will simplify their work. 
Extending the scope of EU legislation will mean that administrative authorities will not 
need  to  have  recourse  to  different  sets  of  legislation,  each  with  their  own  rules  and 
conditions,  depending  on  the  type  of  claim  for  which  they  are  requesting  recovery 
assistance. 

Repeal of existing legislation 

The adoption of the proposal will lead to the repeal of existing legislation. 

Detailed explanation of the proposal 

Chapter I contains general provisions, explaining the subject matter (Art. 1), the scope 
(Art. 2) and provisions with regard to the organisation (Art. 3). As far as the scope is 
concerned,  the  Directive  applies  to  all  taxes  and  duties  levied  by  or  on  behalf  of  a 
Member State or on behalf of the EC, and taxes and duties levied by or on behalf of 
Member States' territorial or administrative subdivisions, as well as compulsory social 
security contributions. 

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Chapter II deals with the exchange of information. Besides the existing possibility for 
requesting  information  (Art.  4),  Member  States  will  have  to  exchange  information 
spontaneously (Art. 5). Further, officials of the applicant Member State will be able to 
be  present  in  administrative  offices  in  the  requested  Member  State  or  to  participate 
actively  -  with  the  same  powers  as  the  officials  of  the  requested  Member  State  -  in 
administrative enquiries on the territory of the requested Member State (Art. 6). 

Chapter  III  deals  with  assistance  for  the  notification  of  documents  (Art.  7  -  8).  The 
procedure for notification will be simplified. The validity of other notification methods 
is also confirmed. 

Chapter  IV  concerns  recovery  or  precautionary  measures.  Conditions  for  making  a 
request will become less strict. Experience shows that the older the claim, the slimmer 
the recovery chances. In certain circumstances, it would be possible to send recovery 
requests  at  an  early  stage  (Art.  10).  The  adoption  of  a  uniform  instrument  for 
enforcement in the requested Member State (Art. 11) will obviate the need for having 
national instruments acknowledged, completed, replaced or translated. With regard to 
precautionary  measures,  the  Directive  would  also  cover  situations  where  the  claim  is 
not  yet  the  subject  of  an  instrument  which  enables  enforcement  to  go  ahead  in  the 
applicant Member State (Art. 15). This should help to avoid situations where fraudsters 
organise insolvencies before an enforcement instrument is established. The adoption of 
a  uniform  instrument  enabling  precautionary  measures  to  be  taken  in  the  requested 
Member State should constitute a basis for such action, again without any need to have 
national  instruments  acknowledged,  completed,  replaced  or  translated.  Furthermore, 
the  Directive  contains  detailed  rules  on  how  to  calculate  the  five-year  time  period, 
which is the limit to the obligation to provide recovery assistance (Art. 17). The regime 
concerning the suspension or interruption of the limitation period is reformed, to make 
it  easier  to  apply  and  to  guarantee  better  recovery  chances  (Art.  18).  A  guaranteed 
minimum  of  the  costs  that  can  be  charged  if  the  person  does  not  freely  pay  the 
requested  amount  could  become  an  incentive  for  the  requested  Member  States  to 
devote sufficient resources to recovery assistance (Art. 19). 

Chapter  V  contains  some  general  rules  governing  all  types  of  assistance  requests. 
These relate to the use of standard forms, the communication by electronic means (Art. 
20),  the  use  of  languages  (Art.  21),  the  legislation  applying  to  the  execution  of  a 
request (Art. 22) and the disclosure of documents and information (Art. 23). 

Chapter VI contains final provisions. In cases in which this Directive applies, Member 
States should not use other mutual assistance arrangements (Art. 24). The provisions of 
this  chapter  also  deal  with  the  Recovery  Committee  (Art.  25),  the  implementing 
provisions (Art. 26), the evaluation (Art. 27), the transposition (Art. 28), the repeal of 
the present Directive (Art. 29), and the entry into force of the Directive (Art. 30). 

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2009/0007 (CNS) 

Proposal for a 

COUNCIL DIRECTIVE 

concerning mutual assistance for the recovery of claims relating to taxes, duties and 
other measures 

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 the proposal from the Commission1, 

Having regard to the opinion of the European Parliament2, 

Having regard to the opinion of the European Economic and Social Committee3, 

Whereas:  

(1) 

(2) 

Community  and  national  financial  interests  must  be  protected  so  as  to  safeguard  the 
competitiveness and fiscal neutrality of the internal market.  

Arrangements  for  mutual  assistance  for  recovery  were  first  set  out  in  Council 
Directive  1976/308/EEC  of  15  March  1976  on  mutual  assistance  for  the  recovery  of 
claims relating to certain levies, duties, taxes and other measures. That Directive and 
the acts amending it were codified by 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  measures4.  Those  arrangements,  however,  while  providing  a  first  step 
towards  improved  recovery  procedures  within  the  Community  by  approximating 
applicable  national  rules,  have  proved  insufficient  to  meet  the  requirements  of  the 
internal market as it has evolved over the last 30 years. As evidenced by the case law 
of  the  Court  of  Justice  of  the  European  Communities,  an  efficient  cooperation  and 
recovery  system  in  the  field  of  taxation  proves  to  be  one  of  the  cornerstones  of  the 
internal  market,  in  that  it  allows  and  encourages  Member  States  to  remove 
discriminatory  protective  measures  in  trans-frontier  transactions,  which  they  have 
adopted for fear of tax evasion and tax losses. 

(3) 

In order to cope with the increase in assistance requests and to deliver better results, it 
is  necessary  to  make  this  recovery  assistance  more  efficient  and  effective  and  to 
facilitate it in practice. Therefore, the rules under which the competent authorities of 

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2 
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OJ C , , p. . 
OJ C , , p. . 
OJ C , , p. . 
OJ L 150, 10.6.2008, p. 28. 

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(4) 

(5) 

the Member States are to afford assistance as well as the rights and obligations of all 
the parties concerned should be clearly defined. 

This  Directive  should  not  affect  the  Member  States'  competence  to  determine  the 
recovery measures available under their internal legislation. However, it is necessary 
to  ensure  that  neither  disparities  between  national  laws  nor  lack  of  coordination 
between  competent  authorities  jeopardise  the  seamless  operation  of  the  mutual 
assistance system provided for in this Directive. 

To better safeguard the financial interests of the Member States and the neutrality of 
the  internal  market,  it  is  necessary  to  extend  the  scope  of  mutual  assistance  for 
recovery  to  claims  relating  to  taxes  and  duties  other  than  those  already  covered  by 
Directive 2008/55/EC. The distortion of the normal competition conditions can indeed 
be caused by the non-payment of any kind of tax or duty. Moreover, such extension is 
in line with the evolution of other international recovery assistance instruments. Rules 
concerning  assistance  for  recovery  should  also  apply  to  the  recovery  of  compulsory 
social security contributions and to 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  Agricultural  Fund  for  Rural  Development.  They 
should also apply to the recovery of interest, administrative penalties and fines, with 
the exclusion of any penalty of a criminal nature, and costs incidental to claims falling 
within the scope of this Directive. 

(6)  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  its  Member  State  and  notify  the  debtor  of  all 
instruments relating to such claims emanating from the applicant Member State, and 
on  the  other  hand,  it  should  recover,  at  the  request  of  the  applicant  authority,  the 
claims  arising  in  the  applicant  Member  State,  or  take  precautionary  measures  to 
guarantee the recovery of these claims. 

(7) 

(8) 

(9) 

The  adoption  of  a  uniform  instrument  to  be  used  for  enforcement  measures  and  a 
uniform instrument permitting precautionary measures in the requested Member State, 
as well as the adoption of a uniform standard form for notification of instruments and 
decisions  relating  to  the  claim,  should  resolve  the  problems  of  recognition  and 
translation  of  instruments  emanating  from  another  Member  State,  which  constitute  a 
major cause of the inefficiency of the current arrangements for assistance. 

Exchanges  of  information  for  recovery  purposes  should  no  longer  be  made  solely  at 
the  request  of  the  applicant  authority.  Spontaneous  exchange  of  information  on 
specific tax refunds should take place and it should be possible for tax officials to be 
present in administrative offices and to participate actively in administrative enquiries 
in another Member State, or to have simultaneous controls. Provision should also be 
made  for  more  direct  information  exchange between services with  a view to making 
assistance faster and more efficient. 

Given the increasing mobility within the internal market, and the restrictions imposed 
by  the  Treaty  or  other  legislation  on  the  guarantees  that  can  be  requested  from 
taxpayers not established within the national territory, the possibilities for requesting 
recovery or precautionary measures in another Member State should be extended. As 
the age of a claim is a critical factor, it should be possible for Member States to make a 

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request  for  mutual  assistance  where  it  can  be  expected  that  the  recovery  can  be 
achieved  in  a  faster  and  more  efficient  way  in  the  requested  Member  State,  even 
though the domestic means of recovery have not yet been fully exhausted. 

(10)  A general obligation to communicate requests and documents in a digital form and via 
an  electronic  network,  and  with  precise  rules  on  the  translation  of  requests  and 
documents, should allow Member States to handle requests faster and more easily. 

(11)  During  the  recovery  procedure  in  the  requested  Member  State,  the  claim,  the 
notification made by the authorities of the applicant Member State or the instrument 
authorising  its  enforcement  may  be  contested  by  the  person  concerned.  It  should  be 
laid  down  in  such  cases  that  the  person  concerned  must  bring  the  action  before  the 
competent body of the applicant Member State and that the requested authority must 
suspend,  unless 
the  applicant  authority  requests  otherwise,  any  enforcement 
proceedings  which  it  has  begun  until  a  decision  is  taken  by  the  aforementioned 
competent body. 

(12)  To  encourage  Member  States  to  devote  sufficient  resources  to  the  recovery  of  other 
Member  States’  claims,  the  requested  Member  State  should  be  able  to  recover  the 
costs  related  to  recovery  from  the  debtor.  The  possibility  of  charging  fixed  costs 
should  contribute  to  increase  the  efficiency  of  the  recovery  actions  taken  by  the 
requested authority. 

(13)  When  executing  a  request  for  assistance,  the  requested  authority  should  in  principle 
make  use  of  the  powers  provided  under  its  national  laws  applying  to  claims 
concerning  the  same  or,  in  the  absence  of  the  same,  a  similar  tax  or  duty.  In  the 
absence of a similar tax or duty, the requested authority should make use of the powers 
provided under the laws of its Member State which apply to claims concerning the tax 
levied  on  personal  income.  This  use  of  national  legislation  should  also  apply  with 
regard to the privileges accorded to claims arising in the requested Member State. 

(14)  With regard to questions on limitation, it is necessary to simplify the existing rules, by 
providing  that  the  suspension  or  interruption  of  periods  of  limitation  is  in  general 
determined  according  to  the  laws  in  force  in  the  requested  Member  State,  except 
where suspension of interruption of the period of limitation is not possible under the 
laws in force in that State. 

(15) 

(16) 

It should be laid down that documents and information communicated in the course of 
mutual assistance may be used for other purposes, in so far as this is allowed under the 
legislation of the Member State receiving these documents and information. 

In  order  to  avoid  complexity  and  to  facilitate  the  work  of  the  officials  dealing  with 
recovery  assistance,  the  mutual  recovery  assistance  between  Member  States  with 
regard to claims falling within the scope of this Directive should be based only on this 
Directive and not on other bilateral or multilateral agreements. 

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(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 Commission5. 

(18)  Since  the  objectives  of  the  action  to  be  taken,  namely  the  provision  of  a  uniform 
system  of  recovery  assistance  within  the  internal  market,  cannot  be  sufficiently 
achieved  by  the  Member  States  and  can  therefore,  by  reason  of  the  uniformity, 
effectiveness  and  efficiency  required,  be  better  achieved  at  Community  level,  the 
Community  may  adopt  measures,  in  accordance  with  the  principle  of  subsidiarity  as 
set out in Article 5 of the Treaty. In accordance with the principle of proportionality, 
as set out in that Article, this Directive does not go beyond what is necessary in order 
to achieve those objectives. 

(19)  This Directive respects the fundamental rights and  observes  the principles  which  are 
recognised in particular by the Charter of Fundamental Rights of the European Union,  

HAS ADOPTED THIS DIRECTIVE: 

CHAPTER I 
GENERAL PROVISIONS 

Article 1 
Subject matter 

This Directive lays down the rules under which the competent administrative authorities in the 
Member States are to provide assistance for the recovery in each Member State of any claims 
referred to in Article 2 which arise in another Member State. 

Article 2 
Scope  

1. 

2. 

This Directive shall apply to claims relating to all taxes and duties of any kind levied 
by or on behalf of a Member State or on behalf of the Community.  

This Directive shall apply to claims relating to the following: 

(a) 

(b) 

all taxes and duties levied by or on behalf of the Member States’ territorial or 
administrative subdivisions, including the local authorities;  

compulsory  social  security  contributions  payable  to  the  Member  State  or  a 
subdivision  of  the  Member  State,  or  to  social  security  institutions  established 
under public law; 

(c) 

refunds, interventions and other measures forming part of the system of total or 
partial financing of the European Agricultural Guarantee Fund (EAGF) and the 

5 

OJ L 184, 17.7.1999, p. 23. 

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11 

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European Agricultural Fund for Rural Development (EAFRD), including sums 
to be collected in connection with these actions; 

(d) 

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

3. 

This Directive shall apply to all claims relating to: 

(a) 

penalties  and  fines  relating  to  the  claims  for  which  mutual  assistance  may  be 
requested 
the 
administrative  authorities  that  are  competent  to  levy  the  taxes  or  duties 
concerned; 

in  accordance  with  paragraphs  1  and  2, 

imposed  by 

(b) 

interest  and  costs  relating  to  the  claims  for  which  mutual  assistance  can  be 
requested in accordance with paragraphs 1 and 2. 

Article 3 
Organisation 

1. 

2. 

3. 

4. 

5. 

6. 

the  authorities  (hereinafter  "competent 
The  Member  States  shall  designate 
authorities"),  in  whose  name  this  Directive  is  to  be  applied,  whether  directly  or  by 
delegation. 

Each Member State shall designate a single central liaison office ("the central liaison 
office")  which  shall  have  principal  responsibility  for  contacts  with  other  Member 
States  and  the  Commission  in  the  field  of  mutual  assistance  covered  by  this 
Directive. 

Each  Member  State  may  designate  liaison  offices  which  shall  be  responsible  for 
contacts with other Member States concerning mutual assistance with regard to one 
or more specific types or categories of the taxes and duties referred to in Article 2. 

Each  Member  State  may  designate  offices  other  than  the  central  liaison  office  or 
liaison offices as liaison departments. 

Liaison departments shall request or grant mutual assistance under this Directive in 
relation 
territorial  competence  or  a  specialised  operational 
responsibility. 

to  a  specific 

Each Member State shall inform the other Member States and the Commission of its 
central  liaison  office  and  any  liaison  offices  or  liaison  departments  which  it  has 
designated. 

Where  a  liaison  office  or  a  liaison  department  sends  or  receives  a  request  for 
assistance  or  a  reply  to  such  a  request,  or  where  it  sends  officials  to  or  receives 
officials from another Member State in accordance with Article 6, it shall inform the 
central liaison office of its Member State  under the arrangements laid  down by the 
latter. 

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CHAPTER II 
EXCHANGE OF INFORMATION 

Article 4 
Request for information 

1. 

At the request of a central liaison office, a liaison office or a liaison department of a 
Member  State  (hereinafter  "the  applicant  authority"),  the  central  liaison  office,  a 
liaison  office  or  a  liaison  department  of  the  Member  State  to  which  the  request  is 
made  (hereinafter  "the  requested  authority")  shall  provide  any  information  which 
might be relevant to the applicant authority in the recovery of its claims as referred to 
in Article 2. 

For the purpose of providing that information, the requested authority shall arrange 
for the carrying-out of any administrative enquiries necessary to obtain it. 

2. 

The requested authority shall not be obliged to supply information: 

(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  (hereinafter  "the 
requested Member State"); 

(b)  which would disclose any commercial, industrial or professional secrets; 

(c) 

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

3. 

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

Article 5 
Spontaneous exchange of information 

The central liaison offices shall exchange information concerning refunds of taxes, other than 
value added tax, by the national tax authorities, if those refunds relate to persons established 
in another Member State and concern amounts exceeding EUR 10 000. 

Article 6 
Presence in administrative offices and participation in administrative enquiries 

1. 

By  agreement  between  the  applicant  authority  and  the  requested  authority  and  in 
accordance with the arrangements laid down by the latter, officials authorised by the 
applicant authority may, with a view to receiving information referred to in Article 
4(1),  be  present  in  the  offices  where  the  administrative  authorities  of  the  requested 
Member State carry out their duties.  

Where  the  information  concerned  is  contained  in  documentation  to  which  the 
competent authorities of the requested Member State have access, the officials of the 

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13 

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Member State in which the applicant authority is situated (hereinafter "the applicant 
Member State") shall be given copies of that documentation. 

2. 

By  agreement  between  the  applicant  authority  and  the  requested  authority  and  in 
accordance with the arrangements laid down by the latter, officials authorised by the 
applicant authority may, with a view to receiving information referred to in Article 
4(1),  be  present  during  administrative  enquiries  carried  out  in  the  territory  of  the 
requested Member State.  

Where  officials  of  the  applicant  Member  State  are  present  during  administrative 
enquiries  pursuant  to  the  first  subparagraph,  they  may  exercise  the  powers  of 
inspection  conferred  on  officials  of  the  requested  Member  State,  on  condition  that 
they exercise those powers in accordance with the laws, regulations or administrative 
provisions of the requested Member State. 

Any refusal of the person under investigation to respect the inspection measures of 
the officials of the applicant Member State shall be treated by the requested Member 
State as a refusal committed against its own officials. 

3. 

Officials  authorised  by  the  applicant  authority  who  make  use  of  the  possibilities 
offered by paragraphs 1 and 2 must at all times be able to produce written authority 
stating their identity and their official capacity. 

CHAPTER III 
ASSISTANCE FOR THE NOTIFICATION OF DOCUMENTS 

Article 7 
Request for notification of certain documents relating to claims 

1. 

2. 

At  the  request  of  the  applicant  authority, the  requested  authority  shall  notify  to  the 
addressee  all  instruments  and  decisions,  including  those  of  a  judicial  nature,  which 
emanate from the applicant Member State and which relate to a claim as referred to 
in Article 2 or to its recovery. 

The requested authority shall forthwith inform the applicant authority of any action 
taken on its request for notification and, more especially, of the date of notification 
of the instrument or decision to the addressee. 

Article 8 
Means of notification 

1. 

The requested authority shall ensure that notification in the requested Member State 
is made in one of the following ways: 

(a) 

by  way  of  notification,  effected  in  accordance  with  the  national  laws, 
regulations  and  administrative  practices  in  force  in  the  requested  Member 
State; 

EN 

14 

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(b)  by sending, by registered mail or electronically, a standard form to which the 
instrument or decision emanating from the applicant Member State is attached; 
for this standard form, the model set out in Annex I shall be used. 

The  standard  form  referred  to  in  point  (b)  shall  be  translated  into  the  official 
language, or one of the official languages, of the requested Member State. However, 
the translation of the instrument or decision attached thereto into an official language 
of the requested Member State shall not be required. 

2. 

Paragraph 1 shall be without prejudice to any other form of notification made by a 
competent  authority  of  the  applicant  Member  State  in  accordance  with  the  rules  in 
force in that Member State. 

A  competent  authority  established  in  the  applicant  Member  State  may  notify  any 
document directly by registered mail or electronically to a person within the territory 
of another Member State. 

CHAPTER IV 
RECOVERY OR PRECAUTIONARY MEASURES 

Article 9 
Request for recovery 

1. 

2. 

1. 

2. 

At the request of the applicant authority, the requested authority shall recover claims 
which  are  the  subject  of  an  instrument  permitting  enforcement  in  the  applicant 
Member State. 

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 10 
Conditions governing a request for recovery 

The  applicant  authority  may  not  make  a  request  for  recovery  if  and  as  long  as  the 
claim and/or the instrument permitting its enforcement in the applicant Member State 
are contested in that Member State, except in cases where the third subparagraph of 
Article 13(4) is applied. 

Before  the  applicant  authority  makes  a  request  for  recovery,  appropriate  recovery 
procedures  available  in  its  Member  State  must  be  applied,  except  in  the  following 
situations: 

(a)  where it is expected that those procedures will not result in the payment in full 

of the claim;  

(b)  where the applicant authority has specific information leading it to believe that 
recovery can be achieved only in the requested Member State or that it can be 

EN 

15 

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achieved  faster  and  more  efficiently  in  that  State;  in  such  a  case,  the  request 
shall be duly motivated; 

(c)  where the claim arises as a result of the application of Article 205 of Council 
Directive 2006/112/EC and the taxable person who has been held to be jointly 
and  severally  liable  for  the  VAT  debt  has  established  his  business  in  the 
requested  Member  State  and  has  no  establishment  in  the  applicant  Member 
State. 

Article 11 
Instrument permitting enforcement in the requested Member State and other accompanying 
documents 

1. 

2. 

Any request for recovery shall be accompanied by a uniform instrument permitting 
enforcement in the requested Member State, for which the standard form set out in 
Annex II shall be used. 

This  uniform  instrument  for  enforcement  in  the  requested  Member  State  shall 
constitute  the  basis  for  the  recovery  and  precautionary  measures  taken  in  the 
requested  Member  State.  It  shall  not  be  subject  to  any  act  of  recognition, 
supplementing or replacement in that Member State. 

The initial instrument permitting enforcement, drawn up for permitting enforcement 
measures in the applicant Member State and relating to the claim for which recovery 
assistance  is  requested,  shall  be  attached  to  the  uniform  instrument  permitting 
enforcement  in  the  requested  Member  State.  This  initial  instrument  shall  not  be 
subject  to  any  act  of  recognition,  supplementing  or  replacement  in  the  requested 
Member State. 

The  validity  of  the  recovery  and  precautionary  measures  taken  in  the  requested 
Member State on the basis of the uniform instrument for enforcement in that State, 
shall  not  be  affected  by  the  fact  that  the  attached  initial  instrument  permitting 
enforcement in the applicant Member State is not translated in an official language of 
the requested Member State.  

3. 

The request for recovery of a claim may be accompanied by other documents relating 
to the claim, issued in the applicant Member State. 

Article 12 
Execution of the request for recovery 

1. 

2. 

For the purpose of the recovery in the requested Member State, any claim in respect 
of which a request for recovery has been made shall be treated as if it were a claim of 
the requested Member State, unless this Directive provides otherwise. 

The requested Member State shall recover the claim in its own currency. 

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

EN 

16 

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3. 

4. 

5. 

1. 

2. 

3. 

4. 

The entire amount of the claim that is recovered by the requested authority shall be 
remitted to the applicant Member State. 

From the date on which the recovery request is received, the requested authority shall 
charge  interest  for  late  payment  insofar  as  this  is  allowed  by  and  under  the  laws, 
regulations and administrative provisions in force in the requested Member State.  

That interest shall also be remitted to the applicant Member State. 

The  requested  authority  may,  where  the  laws,  regulations  or  administrative 
provisions  in  force  in  its  Member  State  so  permit,  and  after  consultation  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 applicant Member State. 

Article 13 
Disputes 

Disputes  concerning  the  claim,  the  initial  instrument  permitting  enforcement  in  the 
applicant  Member  State  or  the  uniform  instrument  permitting  enforcement  in  the 
requested Member State and disputes concerning the validity of a notification made 
by  a  competent  authority  of  the  applicant  Member  State  shall  fall  within  the 
competence of the competent bodies of the applicant Member State. If, in the course 
of the recovery procedure, the claim, the initial instrument permitting enforcement in 
the applicant Member State or the uniform instrument permitting enforcement in the 
requested Member State is contested by an interested party, the requested authority 
shall  inform  that  party  that  such  an  action  must  be  brought  by  the  latter  before  the 
competent body of the applicant Member State, in accordance with the laws in force 
there. 

Disputes concerning the enforcement measures taken in the requested Member State 
or  concerning  the  validity  of  a  notification  made  by  a  competent  authority  of  the 
requested Member State shall be brought before the competent body of that Member 
State in accordance with its laws and regulations. 

Where an action as referred to in paragraph 1 has been brought before the competent 
body  of  the  applicant  Member  State,  the  applicant  authority  shall  inform  the 
requested  authority  thereof  and  shall  indicate  the  extent  to  which  the  claim  is  not 
contested. 

As  soon  as  the  requested  authority  has  received  the  information  referred  to  in 
paragraph 3, either from the applicant authority or from the interested party, it shall 
suspend  the  enforcement  procedure,  as  far  as  the  contested  part  of  the  claim  is 
concerned,  pending  the  decision  of  the  body  competent  in  the  matter,  unless  the 
applicant authority requests otherwise in accordance with the third subparagraph of 
this paragraph.  

Should  the  requested  authority  deem  it  necessary,  and  without  prejudice  to  Article 
15, that authority may take precautionary measures to guarantee recovery in so far as 
the laws or regulations in force in its Member State allow such action. 

EN 

17 

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The  applicant  authority  may,  in  accordance  with  the  laws,  regulations  and 
administrative practices in force in its Member State, ask the requested authority to 
recover a  contested  claim  or the  contested part of a claim, in so far as the relevant 
laws, regulations and administrative practices in force in the requested Member State 
allow such action. Any such request shall be reasoned. If the result of contestation is 
subsequently  favourable  to  the  debtor,  the  applicant  authority  shall  be  liable  for 
reimbursing any sums recovered, together with any compensation due, in accordance 
with the laws in force in the Member State of the requested authority. 

Article 14 
Amendment of the request for recovery assistance 

The  applicant  authority  shall  inform  the  requested  authority  immediately  of  any 
subsequent amendment to its request for recovery or of the withdrawal of its request, 
indicating the reasons for amendment or withdrawal. 

If  the  amendment  of  the  request  is  caused  by  a  decision  of  the  competent  body 
referred  to  in  Article  13(1),  the  applicant  authority  shall  communicate  a  revised 
instrument  permitting  enforcement  in  the  requested  Member  State.  The  requested 
authority  shall  then  proceed  with  further  recovery  measures  on  the  basis  of  the 
revised instrument.  

Articles 11 and 13 shall apply in relation to the revised instrument. 

Article 15 
Request for precautionary measures 

At  the  request  of  the  applicant  authority,  the  requested  authority  shall  take 
precautionary measures to ensure recovery of a claim. 

If  the  request  relates  to  a  claim  which  is  contested  or  is  not  yet  the  subject  of  an 
instrument  permitting  enforcement  in  the  applicant  Member  State,  the  applicant 
authority may make a request for precautionary measures only if such measures are 
possible  under  the  laws,  regulations  and  administrative  practices  in  force  in  its 
Member State. In such cases, the request shall be reasoned, except when the request 
is  made  to  a  Member  State  which  does  not  impose  such  a  condition  in  its  mutual 
recovery assistance arrangements with one or more third countries. 

Any  request  for  precautionary  measures  shall  be  accompanied  by  a  uniform 
instrument permitting precautionary measures in the Member State of the requested 
authority, for which the standard form set out in Annex III shall be used. 

This uniform instrument for precautionary measures in the requested Member State 
shall  constitute  the  basis  for  the  precautionary  measures  taken  in  the  requested 
Member  State.  It  shall  not  be  subject  to  any  act  of  recognition,  supplementing  or 
replacement in that Member State. 

The  initial  instrument  permitting  precautionary  measures,  drawn  up  for  permitting 
precautionary measures in the applicant Member State and relating to the claim for 
which  mutual  assistance  is  requested,  shall  be  attached  to  the  uniform  instrument 

1. 

2. 

1. 

2. 

3. 

EN 

18 

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permitting  precautionary  measures  in  the  requested  Member  State.  This  initial 
instrument  shall  not  be  subject  to  any  act  of  recognition,  supplementing  or 
replacement in the requested Member State. 

The validity of the precautionary measures taken in the requested Member State on 
the basis of the uniform instrument for precautionary measures in that State, shall not 
be  affected  by  the  fact  that  the  attached  initial  instrument  permitting  precautionary 
measures  in  the  applicant  Member  State  is not  translated  in  an  official  language  of 
the requested Member State. 

4. 

The  request  for  precautionary  measures  may  be  accompanied  by  other  documents 
relating to the claim, issued in the applicant Member State. 

Article 16 
Rules governing the request for precautionary measures 

In  order  to  give  effect  to  Article  15,  Articles  9(2),  12(1)  and  (2),  13,  14  and  17  shall  apply 
mutatis mutandis. 

Article 17 
Limits to the requested authority’s obligations 

1. 

2. 

The  requested  authority  shall  not  be  obliged  to  grant  the  assistance  provided  for  in 
Articles 9 to 15 if recovery of the claim would, because of the situation of the debtor, 
create serious economic or social difficulties in the requested Member State, in so far 
as  the  laws,  regulations  and  administrative  practices  in  force  in  that  Member  State 
allow such exception for national claims. 

The  requested  authority  shall  not  be  obliged  to  grant  the  assistance  provided  for  in 
Articles 4 and 6 to 15, if the initial request for assistance under Article 4, 6, 7, 9 or 15 
is made in respect of claims which are more than five years old, dating from the due 
date of the claim in the applicant Member State, to the date of the initial request for 
assistance. 

However, in cases where the claim or the initial instrument permitting enforcement 
in the applicant Member State is contested, the five-year period shall be deemed to 
begin from the moment when it is established in the applicant Member State that the 
claim or the instrument permitting enforcement may no longer be contested. 

Moreover,  in  cases  where  a  postponement  of  the  payment  is  granted  by  the 
competent  authorities  of  the  applicant  Member  State,  the  five-year  period  shall  be 
deemed to begin from the moment when the payment period has come to its end. 

3. 

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

EN 

19 

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1. 

2. 

3. 

1. 

2. 

Article 18 
Questions on limitation 

Questions  concerning  periods  of  limitation  shall  be  governed  solely  by  the  laws  in 
force in the applicant Member State. 

In relation to the suspension or interruption of periods of limitation, any steps taken 
in the recovery of claims by or on behalf of the requested authority in pursuance of a 
request for assistance which have the effect of suspending or interrupting the period 
of limitation according to the laws in force in the requested Member State, shall be 
deemed  to  have  the  same  effect  in  the  applicant  Member  State,  on  condition  that 
suspension  or  interruption  of  the  period  of  limitation  is  possible  under  the  laws  in 
force in the applicant Member State. 

If suspension or interruption of the period of limitation is not possible under the laws 
in force in the requested Member State, any steps taken in the recovery of claims by 
or on behalf of the requested authority in pursuance of a request for assistance which, 
if they had been carried out by or on behalf of the applicant authority in its Member 
State, would have had the effect of suspending or interrupting the period of limitation 
according to the laws in force in the applicant Member State shall be deemed to have 
been taken in the latter State, in so far as that effect is concerned. 

The  first  and  second  subparagraphs  shall  not  affect  the  right  of  the  competent 
authorities in the applicant Member State to take measures to suspend or interrupt the 
period of limitation in accordance with the laws in force in that Member State. 

The applicant authority and the requested authority shall inform each other promptly 
of  any  action  which  interrupts  or  suspends  the  limitation  period  of  the  claim  for 
which  the  recovery  or  precautionary  measures  were  requested,  or  which  may  have 
this effect. 

Article 19 
Costs 

The  requested  authority  shall  recover  from  the  person  concerned  and  retain  any 
recovery-related costs it may incur. Those costs shall be charged in accordance with 
the laws and regulations of the requested Member State. 

If  the  person  concerned  does  not  pay  the  requested  amount  within  the  time-limit 
given to him by or on behalf of the requested authority, the requested authority may, 
instead of proceeding with recovery of costs in accordance with paragraph 1, charge 
the following fixed costs: 

(a)  EUR  100  if  payment  only  occurs  after  the  sending  of  at  least  one 

administrative reminder;  

(b)  EUR  200  if  other  administrative  measures  are  taken  by  or  on  behalf  of  the 

requested authority;  

(c)  EUR  500  if  other  enforcement  measures  are  taken  within  the  requested 

Member State. 

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The  person  concerned  may  bring  an  action  against  the  application  of  those  fixed 
costs before the requested authority and before whichever body is competent to hear 
actions against the recovery measures taken in the requested Member State. 

In any case, those fixed costs shall not be applicable insofar as the competent body 
referred to in paragraphs 1 and 2 of Article 13 decides that the recovery measures are 
unfounded,  as  far  as  either  the  substance  of  the  claim  or  the  validity  of  the  initial 
instrument  permitting  enforcement  in  the  applicant  Member  State  or  the  uniform 
instrument permitting enforcement in the requested Member State or the validity of 
the  notification  or  the  enforcement  measures  in  the  requested  Member  State  is 
concerned. 

The  recovery  of  the  claim,  including  the  principal,  the  interest,  penalties,  fines  and 
costs  due,  for  which  mutual  assistance  was  requested,  shall  have  priority  over  the 
recovery of the costs incurred by or on behalf of the requested authority. 

Member  States  shall  renounce  all  claims  on  each  other  for  the  reimbursement  of 
costs  arising  from  any  mutual  assistance  they  grant  each  other  pursuant  to  this 
Directive. 

However, where recovery creates a specific problem, concerns a very large amount 
in  costs  or  relates  to  organised  crime,  the  applicant  and  requested  authorities  may 
agree reimbursement arrangements specific to the cases in question. 

Notwithstanding paragraph 4, the applicant Member State shall remain liable to the 
requested Member State 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  permitting  enforcement  and/or  precautionary  measures  issued  by  the 
applicant authority are concerned. 

CHAPTER V 
GENERAL RULES GOVERNING ALL TYPES OF ASSISTANCE REQUESTS 

Article 20 
Standard forms and means of communication 

Requests  under  Article  4(1)  for  information,  requests  under  Article  7(1)  for 
notification, requests under Article 9(1) for recovery or requests under Article 15(1) 
for  precautionary  measures  shall,  as  far  as  possible,  be  sent  by  electronic  means, 
using  a  standard  form.  As  far  as  possible,  these  forms  shall  also  be  used  for  any 
further communication with regard to the request. 

The  uniform  instrument  permitting  enforcement  or  precautionary  measures  in  the 
requested  Member  State,  and  the  initial  instrument  permitting  enforcement  or 
precautionary  measures  in  the  applicant  Member  State,  and  the  other  documents 
referred to in Articles 11 and 15, shall also, as far as possible, be sent by electronic 
means. 

3. 

4. 

5. 

1. 

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Where  appropriate,  the  standard  forms  may  be  accompanied  by  reports,  statements 
and any other paper or digital documents, or certified true copies of extracts thereof, 
which shall also be sent by electronic means as far as possible. 

Standard  forms  and  communication  by  electronic  means  shall  also  be  used  for  the 
spontaneous exchange of information pursuant to Article 5.  

Paragraph 1 shall not apply to the information and documentation obtained through 
the  presence  in  administrative  offices  in  another  Member  State  or  through  the 
participation in administrative enquiries in another Member State, in accordance with 
Article 6. 

If communication is not made by electronic means or with use of standard forms, this 
will not affect the validity of the information obtained or of the measures taken in the 
execution of a request for assistance. 

Article 21 
Use of languages 

Requests  for  assistance  and  the  uniform  instrument  permitting  enforcement  or 
precautionary measures in the requested Member State shall be sent in or translated 
into the official language, or one of the official languages, of the requested Member 
State. 

However,  the  fact  that  certain  parts  of  the  requests  are  written  in  a  language  other 
than the official language, or one of the official languages, of the requested Member 
State,  bilaterally  agreed  between  the  competent  authorities,  shall  not  affect  the 
validity of the requests. 

The translation into an official language of the requested Member State of the initial 
instrument  permitting  enforcement  or  precautionary  measures  in  the  applicant 
Member State shall not be required, either when it is communicated to the requested 
authority, or when it is communicated to the person concerned. 

The documents for which notification is requested pursuant to Article 7 may be sent 
to the  requested  authority in  an official language of  the applicant  Member State. If 
the notification to the person concerned is made in accordance with Article 8(1)(b) , 
the translation of these documents into an official language of the requested Member 
State shall not be required. 

Where  a  request  is  accompanied  by  documents  other  than  those  referred  to  in 
paragraphs  1,  2  and  3,  the  requested  authority  may,  where  necessary,  require  from 
the applicant authority a translation of such documents into the official language, or 
one  of  the  official  languages  of  the  requested  Member  State,  or  into  any  other 
language bilaterally agreed between the competent authorities. 

2. 

3. 

1. 

2. 

3. 

4. 

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Article 22 
Legislation applying to the execution of a request 

1. 

When  executing  a  request  for  assistance  with  regard  to  a  claim  falling  within  the 
scope  of  this  Directive,  the  requested  authority  shall  make  use  of  the  powers 
provided under the laws, regulations or administrative provisions of its Member State 
applying to claims concerning the same or, in the absence of the same, a similar tax 
or duty, except where otherwise provided by this Directive. 

If  the  requested  authority  considers  that  the  same  or  similar  taxes  or  duties  are  not 
levied  on  its  territory,  it  shall  make  use  of  the  powers  provided  under  the  laws, 
regulations  or  administrative  provisions  of  its  Member  State  which  apply  to  claims 
concerning  the tax  levied  on personal income, except where otherwise provided by 
this Directive. 

2. 

Paragraph 1 shall apply with regard to the privileges accorded to claims arising in the 
requested Member State. 

Article 23 
Disclosure of information and documents 

1. 

2. 

3. 

Information and documents obtained by the applicant or requested authority pursuant 
to this Directive may be disclosed to other authorities within the same Member State, 
in  so  far  as  this  is  allowed  under  the  legislation  of  that  Member  State,  even  if  that 
information could be used for other purposes than recovery of the claims referred to 
in Article 2. 

Where the applicant or requested authority considers that information or documents 
obtained pursuant to this Directive are likely to be useful to a third Member State, it 
may transmit that information or documents to the latter State. 

Information and documents, or certified true copies or extracts thereof, obtained by 
the  applicant  or  requested  authority  pursuant  to  this  Directive,  may  be  invoked  or 
used as evidence by all authorities within the same Member State on the same basis 
as similar information and documents obtained within that State. 

CHAPTER VI 
FINAL PROVISIONS 

Article 24 
Application of other agreements on assistance 

In  cases  in  which  this  Directive  applies,  Member  States  shall  apply  no  other  bilateral  or 
multilateral agreements or arrangements to their assistance requests to other Member States. 

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Article 25 
Committee 

1. 

2. 

1. 

The Commission shall be assisted by the Recovery Committee. 

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 26 
Implementing provisions  

The Commission shall adopt, in accordance with the procedure referred to in Article 
25(2), detailed rules for implementing Articles 3, 4(1), 5, 7, 8(1)(b), 9, 11(1), 12(2), 
14, 15(1) and (3), 16 and 20(1).  

Those rules shall relate to at least the following: 

(a) 

the  conditions  with  regard  to  the  designation  and  organisation  of  the  central 
liaison office, the other liaison offices and the liaison departments, referred to 
in Article 3(2), (3) and (4);  

(b) 

the means by which communications between authorities may be transmitted;  

(c) 

(d) 

the  content  and  format  of  the  standard  forms  to  be  used  for  the  purposes  of 
Articles 4(1), 5, 7, 9(1) and 15(1); 

the rules on conversion of the sums to be recovered and on the transfer of sums 
recovered. 

2. 

The Commission may adopt, in accordance with the procedure referred to in Article 
25(2), detailed rules: 

(a) 

for implementing Article 6; 

(b) 

setting  a  minimum  amount  for  claims  which  may  give  rise  to  a  request  for 
assistance. 

Rules under point (b) of the first subparagraph may provide that assistance for claims 
below this minimum is made optional and subject to certain conditions, in particular 
with  regard  to  a  division  of  the  recovered  amounts  between  the  requested  and  the 
applicant Member State, in derogation from Article 12(3). 

3. 

The Commission may, in accordance with the procedure referred to in Article 25(2), 
amend the standard forms set out in Annexes I, II and III. 

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Article 27 
Reporting  

Each  Member  State  shall  inform  the  Commission  annually  by  31  March  at  the  latest  of  the 
following: 

(a) 

(b) 

(c) 

the  number  of  requests  for 
information,  notification  and  recovery  or  for 
precautionary measures which it sends to each requested Member State and which it 
receives from each applicant Member State each year;  

the amount of the claims for which recovery assistance is requested and the amounts 
recovered;  

any  other  information  that  may  be  useful  for  evaluating  the  provision  of  mutual 
assistance under this Directive. 

The Commission shall report every five years to the European Parliament and the Council on 
the operation of the arrangements established by this Directive. 

Article 28 
Transposition 

1. 

Member States shall adopt and publish, by 31 December 2009 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 1 January 2010. 

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 field covered by this Directive. 

Article 29 
Repeal of Directive 2008/55/EC 

Directive 2008/55/EC is repealed with effect from 1 January 2010. 

References to the repealed Directive shall be construed as references to this Directive. 

Article 30 
Entry into force 

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

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Article 31 
Addressees 

This Directive is addressed to the Member States. 

Done at Brussels,  

For the Council 
The President 

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UNIFORM INSTRUMENT FOR NOTIFICATION OF INSTRUMENTS OR DECISIONS 
IN ACCORDANCE WITH ART. 8(1) OF DIRECTIVE (EC) N° …/… 

ANNEX I 

EC-Member State where this document is issued: … 

Article  7(1)  of  Directive  (EC)  N°  …/…  concerning  mutual  assistance  for  the  recovery  of  claims 
relating to taxes, duties and other measures, provides:  
"At the request of the applicant authority, the requested authority shall notify to the addressee all 
instruments and decisions, including those of a judicial nature, which emanate from the applicant 
Member State and which relate to a claim as referred to in Article 2 or to its recovery." 

Article 8(1) of the same Directive provides: 
"The requested authority shall ensure that notification in the requested Member State is made in 
one of the following ways: (…) (b) 
by sending, by registered mail or electronically, a standard 
form to which the instrument or decision emanating from the applicant Member State is attached." 

In  accordance  with  the  above-mentioned  provisions,  the  sending,  by  registered  mail  or 
electronically,  of  the  present  document  constitutes  a  notification  of  the  instrument(s)  and/or 
decision(s) that are attached to the present document. 
A 

AIM OF THIS NOTIFICATION 
This notification is intended: 

 to inform the addressee about the attached instrument(s) and/or decision(s). 
 to confirm the addressee about his obligation to pay the amounts mentioned under point B4. 

This payment should be made: 

 before 20YYMMDD 
 without any further delay  

It is brought to the attention of the addressee that in case of non-payment, the authorities of 
the requested Member State may take enforcement and/or precautionary measures to ensure 
the  recovery  of  the  claim.  In  that  case,  fixed  administrative  costs  may  be  applied,  in 
accordance with Directive (EC) N° …/… 

  to  interrupt  the  period  of  limitation  with  regard  to  the  claim(s)  mentioned  in  the  attached 

instrument(s) and/or decision(s). 
DESCRIPTION OF THE ATTACHED INSTRUMENT(S) AND/OR DECISION(S) 
Date of establishment:20YYMMDD - Reference number: … 

 Tax assessment 
 Decision of tax authorities following an administrative appeal 
 Other administrative decision or title 
 Judgment/order of Name of the Court 
 Other judicial document 
Name of the tax concerned: … 

B 
1 

2 

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3 

Nature of the claim concerned  

 customs duties 
 value added tax 
 excise duties 
 tax on income or capital 
 tax on insurance premiums 
 other tax or duty levied by or on behalf of a Member State 
  tax  or  duty  levied  by  or  on  behalf  of  the  Member  States’  territorial  or  administrative 

subdivisions, including the local authorities 

 compulsory social security contributions payable to the Member State or a subdivision of the 

Member State, or to social security institutions established under public law 

  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  Agricultural 
Fund  for  Rural  Development  (EAFRD),  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 

4 

Amount of the claim concerned 

 Principal amount: 
 Administrative penalties and fines: 
 Interest up to 20YYMMDD: 
 Costs up to 20YYMMDD: 
 Total amount: 

C 

1 
2 
3 
4 
5 
D 

1 
2 
3 
4 
5 

OFFICE RESPONSIBLE WITH REGARD TO THE ATTACHED INSTRUMENT(S) AND/OR 
DECISION(S) 
Name:  
Street and number 
Postcode and town: 
Telephone: 
E-mail: 
OFFICE  WHERE  FURTHER  INFORMATION  CAN  BE  OBTAINED  CONCERNING  THE 
INSTRUMENT(S)  AND/OR  DECISION(S)  OR  CONCERNING  THE 
NOTIFIED 
POSSIBILITIES  TO  CONTEST  THE  PAYMENT  OBLIGATION (if  different from  the  office 
under heading C) 
Name: 
Street and number: 
Postcode and town: 
Telephone 
E-mail: 

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ANNEX II 

UNIFORM INSTRUMENT PERMITTING ENFORCEMENT 
OF CLAIMS COVERED BY DIRECTIVE (EC) N° …/… 

EC-Member State where this document is issued: … 
In accordance with Art. 11 of Directive (EC) N° …./…., this document constitutes the instrument permitting 
recovery and/or precautionary measures in each EC Member State, whenever so requested by the applicant 
authority of the Member State where this document has been issued. 
A  DESCRIPTION OF THE CLAIM 
1  Name of the tax: … 
2  Nature of the claim  

 customs duties 
 value added tax 
 excise duties 
 tax on income or capital 
 tax on insurance premiums 
 other tax or duty levied by or on behalf of a Member State 
 tax or duty levied by or on behalf of the Member States’ territorial or administrative subdivisions, 

including the local authorities 

  compulsory  social  security  contributions  payable  to  the  Member  State  or  a  subdivision  of  the 

Member State, or to social security institutions established under public law 

 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 Agricultural Fund for Rural 
Development (EAFRD), 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 

3  Reference of the claim: … 
4  Period covered by the claim:  

 calendar year: … 
 period: 20YYMMDD – 20YYMMDD (year –month-date) 

5  Date of the assessment of the claim: … 

Date of the instrument permitting enforcement: … 
Date of notification to the debtor: … 
Due date for the payment: … 

6  Amount of the claim 
 Principal amount: 
 Administrative penalties and fines: 
 Interest up to 20YYMMDD: 
 Costs up to 20YYMMDD: 
 Total amount: 

IDENTIFICATION OF THE DEBTOR 

B 
1  Name: … 
2 

 VAT number: … 
 Tax identification number: 
 Other identification number:  

3  Street and number: 
4  Other details of address: 
5  Postcode and town: 
6  Country: 
C  OFFICE RESPONSIBLE FOR THE ASSESSMENT OF THE CLAIM 
1  Name:  
2  Street and number 
3  Postcode and town: 
4  Telephone: 
5  E-mail: 
D  OFFICE  WHERE  FURTHER  INFORMATION  CAN  BE  OBTAINED  CONCERNING  THE 
CLAIM  AND/OR  THE  POSSIBILITIES  TO  CONTEST  THE  PAYMENT  OBLIGATION  (if 
different from the office under heading C) 

1  Name: 

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2  Street and number: 
3  Postcode and town: 
4  Telephone 
5  E-mail: 

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ANNEX III 

UNIFORM INSTRUMENT PERMITTING PRECAUTIONARY MEASURES 
TO ENSURE THE RECOVERY OF CLAIMS COVERED BY DIRECTIVE (EC) N° …/… 

EC-Member State where this document is issued: … 
In  accordance  with  Art.  15(3)  of  Directive  (EC)  N°  …./….,  this  document  constitutes  the  instrument 
permitting  precautionary  measures  in  each  EC  Member  State,  whenever  so  requested  by  the  applicant 
authority of the Member State where this document has been issued. 
A 

DESCRIPTION WITH REGARD TO THE CLAIM OF WHICH THE RECOVERY MUST BE 
ENSURED 
Name of the tax: … 
Nature of the claim  

1 
2 

 customs duties 
 value added tax 
 excise duties 
 tax on income or capital 
 tax on insurance premiums 
 other tax or duty levied by or on behalf of a Member State 
  tax  or  duty  levied  by  or  on  behalf  of  the  Member  States’  territorial  or  administrative 

subdivisions, including the local authorities 

 compulsory social security contributions payable to the Member State or a subdivision of the 

Member State, or to social security institutions established under public law 

  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  Agricultural 
Fund  for  Rural  Development  (EAFRD),  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 

FOR FIXED CLAIMS 
Reference of the claim: … 

3a 

3b 

FOR NOT YET FIXED CLAIMS 
Reference of the title permitting precautionary 
measures: 

 judgment/order of Name of the Court 

released on 20YYMMDD 
with reference … 

administrative 

decision/title 

of 

20YYMMDD 
with reference … 

4a 

5a 

Period covered by the claim:  
 calendar year: … 
 period: 20YYMMDD – 20YYMMDD 

4b 

Period covered by the not yet fixed claim:  

 calendar year: … 
 period: 20YYMMDD – 20YYMMDD 

of 

the 

Date of the assessment of the claim: … 
Date 
enforcement: … 
Date of notification to the debtor: … 
Due date for the payment: … 

instrument 

permitting 

5b 

justifying 

Reason(s) 
the 
precautionary  measures  by 
Member State's authorities: 

taking 

of 
the  requested 

  (risk  of)  insolvency  of  the  person 

concerned in the applicant Member State 

  risk  of  (presumed)  participation  of  the 
person  concerned  in  tax  fraud  or  tax 
evasion 

 risk of actions of the person concerned 

to delay the recovery 

  precautionary  measures  can  be  taken 
only  or  in  a  faster  and  more  efficient  way 
in the requested Member State 

6 

Amount for which precautionary measures are requested 

 Principal amount: 
 Administrative penalties and fines: 
 Interest up to 20YYMMDD: 
 Costs up to 20YYMMDD: 
 Total amount: 

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B 
1 
2 

3 
4 
5 
6 
C 
1 
2 
3 
4 
5 
D 

1 
2 
3 
4 
5 

IDENTIFICATION OF THE (FUTURE) DEBTOR 
Name: … 

 VAT number: … 
 Tax identification number: 
 Other identification number:  

Street and number: 
Other details of address: 
Postcode and town: 
Country: 
OFFICE RESPONSIBLE FOR THE ASSESSMENT OF THE CLAIM 
Name:  
Street and number 
Postcode and town: 
Telephone: 
E-mail: 
OFFICE  WHERE  FURTHER  INFORMATION  CAN  BE  OBTAINED  CONCERNING  THE 
CLAIM  AND/OR  THE  POSSIBILITIES  TO  CONTEST  THE  CONDITIONS  JUSTIFYING 
THE PRECAUTIONARY MEASURES (if different from the office under heading C) 
Name: 
Street and number: 
Postcode and town: 
Telephone 
E-mail: 

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