No L 73/18 Official Journal of the European Communities 19. 3. 76 (Acts whose publication is not obligatory) COUNCIL COUNCIL 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 (76/308/EEC) 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 Council Regulation (EEC) No 729/70 of 21 April 1970 on the financing of the common agricultural policy (!), as last amended by Regulation (EEC) No 2788/72(?), and in particular Article 8 (3) thereof, Having regard to the proposal from the Commission, Having regard to the opinion of the European Parlia- ment (%), Having regard to the opinion of the Economic and Social Committee (%), Whereas it is not at present possible to enforce in one Member State a claim for recovery substantiated by a document drawn up by the authorities of another Member State ; Whereas the fact that national provisions relating to recovery are applicable only within national territories is in itself an obstacle to the establishment and func- (') OJ No L 94, 28. 4. 1970, p. 13. () OJ No L 295, 30. 12. 1972, p. 1. () O] No C 19, 12. 4. 1973, p. 38. (¥) OJ No C 69, 28. 8. 1973, p. 3. tioning of the common market ; whereas this situation prevents Community rules from being fully and fairly applied, particularly in the area of the common agri- cultural policy, and facilitates fraudulent operations ; Whereas it is therefore necessary to adopt common rules on mutual assistance for recovery ; Whereas these rules must apply both to the recovery of claims resulting from the various measures which form part of the system of total or partial financing of the European Agricultural Guidance and Guarantee Fund and to the recovery of agricultural levies and customs duties within the meaning of Article 2 of Decision 70/243/ECSC, EEC, Euratom of 21 April 1970 on the replacement of financial contributions from Member States by the Communities own resources (%), and of Article 128 of the Act of Acces- sion ; whereas they must also apply to the recovery of interest and costs incidental to such claims; Whereas mutual assistance must consist of the following : the requested authority must on the one hand supply the applicant authority with the informa- tion which the latter needs in order to recover claims arising in the Member State in which it is situated and notify the debtor of all instruments relating to such claims emanating from that Member State, and on the other hand it must recover, at the request of the appli- cant authority, the claims arising in the Member State in which the latter is situated ; () OJ No L 94, 28. 4. 1970, p. 19.