CELEX: 51976PC0514
Language: en
Date: 1976-10-06
Title: PROPOSAL FOR A COUNCIL DIRECTIVE amending the Directive 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 Quarantee Fund, and of agricultural levies and Customs duties. (submitted to the Council by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (76) 514
Vol. 1976/0154
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 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                               COM(76)514 final.
                                                    /
                                               Brussels . 6 October 1976
                                                       )
                                F ^ r A COUNCIL DIRECTIVE
                                           s
      amending       the   directive of 15 r'; r> r c h 1976 on mutual assistance
      for the recovery of claims resulting from operations forming ^ art
      of the system of financing the European Agricultural Guidance and
      Quarantes Func' , and of agricultural levies and Customs duties .
               I
                 ( submitted to the Council by the; Commission )
                                                                         \
      Cnri(76 ) 514 final .
 ---pagebreak---                            EXPL-iNATARY MEÏORANÛUM
              On 15th March 197^ "the Council adopted a Directive 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 ( l ).
              For value added tax, excise duties and other consun#ion taxes
no machinery yet exists between Member States for organising either coopera­
tion for the recovery , under these tax headings , of sums due to each Member
State at importation or within a Member State 's territory or'for the exchange
of information relevant to them .
              Taking into account the parallelism which exists between reco­
very of agricultural levies and custoius duties on the one hand , and that for
the recovery of indirect taxes asid duties on the other , it is necessary to     \
lay down common rules of mutual assistance between Member States in order
to provide for all these taxes .
              To achieve this objective , this proposal seeks to amend Council
Directive of 15 March 1976 , quoted above , by extending its scope to include
value added tax, excise duties and other consumption taxes .
              All the provisions of the Directive of 15 March 197^      there­
fore applicable for value added tax , excise duties and other consumption taxes
as soon as a Member State has adopted measures to implement the Directive in
conformity with its Article 24 .
( 1 ) O.J. Ho L 73 of 19 March I976
 ---pagebreak---                         PROPOSAL F05 A COUHCIL DIRECTIVE
amending the Directive 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 agricultural
 levies and customs duties .
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,
Having regard to the Treaty establishing the European Economic Community ,
and in particular Article 100 thereof , '
Having regard to the fieoposd. from the Commission ,
Having regard to the Opinion of the European Parliament ,
Having regard to the Opinion of the Economic and Social Committee ,
Whereas it is not at present possible , in principle , to enforce in one Member
State a claim for recovery of value added tax , excise duties and other
consumption taxes , substantiated by a document drown up by the authorities
of another Member State ;
Whereas the fact that national provisions relating to recovery of value
added tax , excise duties and other consumption taxes are applicable only
within national territories is in itself an obstacle to the establishment
and functioning of the common market ; whereas it is therefore necessary
to adopt common rules , between Member States , on mutual assistance for re­
covery ; whereas they must also apply to the recovery of interest and costs
incidental to such claims ;
Whereas the Council has , by Directive 76/ 308/ EEC of 15 March 1976 ( 1 ), adopted
common rules 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 ;
Whereas it is possible to have recourse to these same rules for tax purposes ;
whereas it is sufficient , therefore , to extend the scope of the said Directive ,
HAS ADOPTED THIS DIRECTIVE :
( 1 ) 0J No L 73 , 19.3 = 1976, p. 13
 ---pagebreak---                                      Article 1                     .>
          The title of the Council Directive of 15 March 1976 shall be amended
to re?d ?s follows :
" Council Directive of 15 March 1976 on mutual assistance for the recovery of
claims :
1 . 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
2 . of value added tax - excise duties and other consumption taxes ."
                                     Article 2
          Article 2 of the said Directive shall be amended as follows
a ) substitute letter "( e )" for lettor "( d )" ;          s
b ) after . paragraph "( c )" insert the following paragraph "( d )" :
    " value added tax , excise duties and other consumption taxes ."
                                     Article 3
          This Directive is addressed to the Member States .
Done at Brussels , .
                                               For the Cotinci l