CELEX: 51991PC0235
Language: en
Date: 1991-07-19
Title: AMENDMENT TO THE 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

COMMISSION OF THE EUROPEAN COMMUNITIES
                                            C0M(91) 235 final - SYN 313
                                            Brussels, 19 July 1991
                     Amendment to the proposal for a
                             COUNCIL DIRECTIVE
     amending Directive 76/308/EBC 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
         (presented by the Commission pursuant to Article 149(3)
                            of the EEC-Treaty)
 ---pagebreak---                           EXPLANATORY MEMORANDUM
1.   On 13 May, Parliament issued an opinion on the Commission proposal to
the Council   for a   Directive amending Directive 76/308/EBC    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.
The   Commission    considers   that    one   iinportant  point    in   the
opinion - inclusion in the mutual assistance arrangements of levies     and
other duties collected under the common organization of the market for   the
sugar sector (the sugar and isogluoose levies) - would constitute         an
improvement to the original proposal.
Accordingly, the original proposal should be modified in accordance with
Article 149(3) of the Treaty establishing the European Economic Community.
2.   In addition to including in Article 3 the sugar levies and other
duties provided for under the common organization of the market for the
sugar sector, the title will have to be amended and a new recital added.
 ---pagebreak---            Amendment to the proposal far a Council Directive amending
Directive 76/308/EBC 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 1
(presented by the Commission pursuant to Article 149(3)
                   of the EEC-Treaty)
The Commission hereby amends its proposal as follows:
1.   The following recital shall be added after the first recital:
"Whereas the Community instrument on mutual assistance for the recovery of
claims should be extended to cover levies and other duties provided for
under the common organization of the market for the sugar sector, including
Interest and costs incidental to the recovery of such olalms;N
     1 O J N o C 306, 6.12.1990 - OOM(90)525 final - SÏN 313.
 ---pagebreak--- 2.   Article 1(1) is replaced by the following:
"1. The title is replaced by the following:
'Council 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, of levies and other
duties provided for under the common organization of the market for the
sugar sector, and of agricultural levies and customs duties, and in respect
of value added tax. ' "
2.   In Article 1(2), the text of Article 3 is replaced by the following:
"Article 3
This Directive applies to all claims concerning:
(a) refunds, interventions and other measures forming part of the system
     of total or partial financing of the European Agricultural Guidance
     and Guarantee Fund, including sums to be collected In connection with
     these actions;
(b) levies and other duties provided for under the cxammon organization of
     the market for the sugar sector;
(c) import duties;
(d) export duties;
 ---pagebreak--- (e) value added tax;
(f) the following excise duties:
       - excise duty on manufactured tobacco;
       - excise duty on alcoholic beverages and on the alcohol contained
         in other products;
       - excise duty on «imgrwi oils;
(g) interest and costs incidental to the recovery of the claims referred
    to above."
 ---pagebreak---  ---pagebreak---                                                                       ISSN 0254-1475
                                                               COM(91) 235 final
                                                       DOCUMENTS
EN                                                                           02 03
                                 Catalogue number : CB-CO-91-282-EN-C
                                                              ISBN 92-77-73747-6
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