31.3.2010 Official Journal of the European Union L 84/1 | (Legislative acts) DIRECTIVES COUNCIL DIRECTIVE 2010/24/EU of 16 March 2010 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 on the Functioning of the European Union, and in particular Articles 113 and 115 thereof, Having regard to the proposal from the European Commission, 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 measures (4). (3)  Those arrangements, however, while providing a first step towards improved recovery procedures within the Having regard to the opinion of the European Parliament (!), Union 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. Having regard to the opinion of the European Economic and Social Committee (2), Acting in accordance with a specjal legislative procedure, (4) 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 not yet Whereas: covered by mutual assistance for recovery, whilst in order to cope with the increase in assistance requests and to deliver better results, it is necessary to make assistance (1)  Mutual assistance between the Member States for the more efficient and effective and to facilitate it in practice. recovery of each others' claims and those of the Union In order to fulfil these objectives, important adaptations with respect to certain taxes and other measures are necessary, whereby a mere modification of the contributes to the proper functioning of the internal existing Directive 2008/55/EC would not be sufficient. market. It ensures fiscal neutrality and has allowed The latter should therefore be repealed and replaced by Member States to remove discriminatory protective a new legal instrument which builds on the achievements measures in cross-border transactions designed to of Directive 2008/55/EC but provides for clearer and prevent fraud and budgetary losses. more precise rules where necessary. (2)  Arrangements for mutual assistance for recovery were first set out in Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery . . . (5)  Clearer rules would promote a wider information of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of the agricultural levies and customs duties (*). That Directive and the acts amending () Opinion of 10 February 2010 (not yet published in the Official Journal). (%) Opinion of 16 July 2009 (not yet published in the Official Journal). () OJ L 73, 19.3.1976, p. 18. exchange between Member States. They would also ensure that all legal and natural persons in the Union are covered, taking into account the ever increasing range of legal arrangements, including not only traditional arrangements such as trusts and foundations, but any new instrument which may be set up by taxpayers () O] L 150, 10.6.2008, p. 28.