CELEX: 51990PC0525
Language: en
Date: 1990-11-20
Title: PROPOSAL FOR A COUNCIL DIRECTIVE AMENDING DIRECTIVE 76/308/EEC ON MUTUAL ASSISTANCE FOR THE RECOVERY OF CLAIMS RESULTING FROM OPERATIONS FORMING PART OF THE SYSTEM OF FINANCING THE EUROPEAN AGRICULTURAL GUIDANCE AND GUARANTEE FUND, AND OF AGRICULTURAL LEVIES AND CUSTOMS DUTIES AND IN RESPECT OF VALUE ADDED TAX

6. 12. 90                             Official Journal of the European Communities                             No C 506/7
                                                              II
                                                      (Preparatory Acts)
                                                 COMMISSION
              Proposal for a Council Directive amending Directive 76/308/EEC on mutual assistance for the
              recovery of claims resulting from operations forming part of the system of ffiyinciiag the
              European Agricultural Guidance and Guarantee Fund, and of agricultural levies and customs
                                          duties and in respect of value added tax
                                               COM(90) 525 final — SYN 313
                                    (Submitted by the Commission on 27 November 1990)
                                                       (90/C 306/10)
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                          in particular for the excise duties which are currently
                                                                  imposed by all the Member States; whereas these rules
                                                                  must also apply to the recovery of interest and costs
 Having regard to the Treaty establishing the European            incidental to such claims;
 Economic Community, and in particular Article 100a
 thereof,
                                                                 Whereas it is therefore appropriate to extend the scope
                                                                  of the Directive to those excise duties;
 Having regard to the proposal from the Commission,
                                                                 Whereas, in principle, a claim substantiated by a
 In cooperation with the European Parliament,                     document authorizing its enforcement is recovered
                                                                  according to the laws, regulations and administrative
 Having regard to the opinion of the Economic and                 procedures applicable to the recovery of similar claims
 Social Committee,                                                arising in the Member State where the competent
                                                                  authority to which the request for assistance is made is
                                                                  situated; whereas that principle must be applied above all
Whereas Council Directive 76/308/EEC ('), as last                 to the preferential treatment that some claims are given;
amended by the Act of Accession of Spain and Portugal,
has established common rules on mutual assistance for
the recovery of claims resulting from operations forming         Whereas each Member State should provide the
part of the system of financing the European Agri-               Commission with a list of the competent authorities
cultural Guidance and Guarantee Fund, and of agri-               authorized to make or receive requests for assistance so
cultural levies and customs duties and in respect of value       that those lists can be circulated among the other
added tax;                                                       Member States;
Whereas it is not at present possible, in principle, to          Whereas a mutual assistance scheme along such lines is
enforce in one Member State a claim for recovery in              necessary to ensure the functioning of the internal
respect of customs and excise duties substantiated by a          market as laid down in Article 8 a of the EEC Treaty,
document drawn up by the authorities of another
Member State;
                                                                 HAS ADOPTED THIS DIRECTIVE:
Whereas the fact that national provisions in force in the
various Member States relating to recovery of excise                                        Article 1
duties are applicable only within the national territory of
each Member State is in itself an obstacle to the estab-         Directive 76/308/EEC is hereby amended as follows:
lishment and functioning of the internal market; whereas
in these circumstances it is therefore necessary to lay
down common rules on mutual assistance between                   1. the title is replaced by the following:
Member States for the recovery of excise duties,
                                                                     'Council Directive of 15 March 1976 on mutual
(») OJ No L 73, 19. 3. 1976, p. 18.                                  assistance for the recovery of claims resulting from
 ---pagebreak--- No C 306/8                             Official Journal of the European Communities                                 6. 12. 90
   operations forming part of the system of financing the           (b) import duties;
   European Agricultural Guidance and Guarantee
   Fund, and of agricultural levies and customs duties,             (c) export duties;
   and in respect of value added tax and certain excise             (d) value added tax:
   duties';
                                                                    (e) the following excise duties:
2. Articles 2 and 3 are replaced by the following:
                                                                         — excise duty on manufactured tobacco,
    'Article 2
                                                                         — excise duty on alcoholic beverages and on the
   In this Directive:                                                        alcohol contained in other products,
   1. Import duties means:                                               — excise duty on mineral oils;
      — customs duties and charges having equivalent                (f) interest and costs incidental to the recovery of the
           effect on imports,                                            claims referred to above.';
      — agricultural levies and other import charges laid
           down within the framework of the common               3. Article 10 is replaced by the following:
           agricultural policy or in that of specific
           arrangements applicable to certain goods                  Article 10
           resulting from the processing of agricultural            Claims to be recovered shall be accorded the same
           products.                                                preferential treatment as similar claims arising in the
                                                                    Member State where the requested authority is
   2. Export duties means:
                                                                    situated.';
      — customs duties and charges having equivalent
           effect on exports,                                    4. Article 19 is replaced by the following:
      — agricultural levies and other export charges laid            Article 19
           down within the framework of the common
           agricultural policy or in that of specific               Member States shall communicate to the Commission
           arrangements applicable to certain goods                 a list of the authorities authorized to make or receive
           resulting from the processing of agricultural            requests for assistance, as well as any subsequent
           products.                                                relevant changes.
   3. Applicant authority means: the competent authority            The Commission shall inform the other Member
      of a Member State which makes a request for                   States.'
      assistance concerning one of the claims referred to
      in Article 3.                                                                        Article 2
   4. Requested authority means: the competent authority         Member States shall implement the provisions necessary
      of a Member State to whom a request for                    to comply with this Directive not later than 1 January
      assistance is made.                                        1992.
                                                                 When Member States adopt these provisions, these shall
   Article 3                                                     contain a reference to this Directive or shall be accom-
   This Directive applies to all claims concerning:              panied by such reference at the time of their official
                                                                 publication. The procedure for such reference shall be
   (a) refunds, interventions and other measures forming         adopted by Member States.
       part of the system of total or partial financing of
       the European Agricultural Guidance and                                              Article 3
       Guarantee Fund, including sums to be collected in
       connection with these actions;                            This Directive is addressed to the Member States.