Amended proposal for a European Parliament and Council Directive amending Council 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 and certain excise duties
C 179/6 EN Official Journal of the European Communities 24. 6. 1999 II (Preparatory Acts) COMMISSION Amended proposal for a European Parliament and Council Directive amending Council 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 and certain excise duties (1) (1999/C 179/07) COM(1999) 183 final - 98/0206(COD) (Submitted by the Commission pursuant to Article 250(2) of the EC Treaty 10 May 1999) (1) OJ C 269, 28. 8. 1998, p. 16. INITIAL PROPOSAL AMENDED PROPOSAL THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, Recital 2a (new) financial in the context of the internal market, Community Whereas, and national increasingly threatened by fraud, must be protected so as to safeguard better the competitiveness and fiscal neutrality of the internal market; interests, which are Recital 3 Whereas any claim in respect of which a request for recovery has been made should be treated as a claim of the Member State in which the requested authority is situated but should not be given preferential treatment over and above that given to similar claims arising in that Member State; Whereas any claim in respect of which a request for recovery has been made should be treated as a claim of the Member State in which the requested authority is situated and should be treated in an identical manner to similar claims arising in that Member State; Recital 5 Whereas the use of mutual assistance on recovery by the Member States should be encouraged by making the mutual financial benefits inherent in mutual assistance more trans- parent on a case-by-case basis; Whereas the use of mutual assistance on recovery cannot, save in exceptional circumstances, be based on financial benefits or an interest in the results obtained, but whereas the principle of reimbursement of any costs to the requested Member State must be affirmed; 24. 6. 1999 EN Official Journal of the European Communities C 179/7 INITIAL PROPOSAL AMENDED PROPOSAL HAVE ADOPTED THIS DIRECTIVE: Article 1(6)(b) (b) Paragraphs 3 and 4 are replaced by the following: (b) Paragraphs 3 and 4 are replaced by the following: 3. The request for recovery shall indicate: 3. The request for recovery shall indicate: (a) the name, address and any other information relating to the identification of person concerned; (b) the name, address and any other information relating to the identification of applicant authority; relevant the relevant the (a) the name, address and any other information relating to the identification of person concerned; (b) the name, address and any other information relating to the identification of applicant authority; relevant the relevant the (c) a reference enforcement applicant authority is situated; instrument permitting its to the in the Member State in which the (c) a reference enforcement applicant authority is situated; instrument permitting its to the in the Member State in which the (d) the nature and the amount of the claim, including the principal, the interest, and any other penalties, fines and costs due indicated in the currencies of the Member States in which both authorities are situated; (d) the nature and the amount of the claim, including the principal, the interest, and any other penalties, fines and costs due indicated in the currencies of the Member States in which both authorities are situated; (e) the date of notification of the claim to the addressee by the applicant authority and/or by the requested authority; (e) the date of notification of the claim to the addressee by the applicant authority and/or by the requested authority; (f) the date from which enforcement is possible under the law in force in the Member State in which the applicant authority is situated; (f) the date from which enforcement is possible under the law in force in the Member State in which the applicant authority is situated; (g) the compensatory percentage in accordance with (g) any other relevant information. Article 18(2), second subparagraph; (h) any other relevant information. the requested authority to calculate The request shall indicate the interest due as a fixed amount incurred up to the date of the request and as an additional amount to be determined on recovery. To permit this additional amount, an interest rate and the method of calculation to be used by the requested authority in determining the interest due from the date of the request to the date of recovery from the debter shall be indicatedí. the requested authority to calculate The request shall indicate the interest due as a fixed amount incurred up to the date of the request and as an additional amount to be determined on recovery. To permit this additional amount, an interest rate and the method of calculation to be used by the requested authority in determining the interest due from the date of the request to the date of recovery from the debter shall be indicatedí. Article 1(7) 7. Article 8 is replaced by the following: 7. Article 8 is replaced by the following: Article 8 Article 8 The instrument permitting enforcement of the claim shall be directly recognised and automatically treated as an instrument permitting enforcement of a claim of the Member State in which the requested authority is situatedí. The instrument permitting enforcement of the claim shall be directly recognised and automatically treated as an instrument permitting enforcement of a claim of the Member State in which the requested authority is situated. Where such recognition leads instrument of enforcement authority being contested, shall applyí. to the claim or the requesting the provisions of Article 12 issued by the C 179/8 EN Official Journal of the European Communities 24. 6. 1999 INITIAL PROPOSAL AMENDED PROPOSAL Article 1(9) 9. Article 10 is replaced by the following: 9. Article 10 is replaced by the following: Article 10 Article 10 The claims to be recovered shall not be given preferential treatment over and above that given to similar claims arising in the Member State in which the requested authority is situatedí. The claims to be recovered shall not be given preferential treatment over and above that given to similar claims arising in the Member State in which the requested authority is situatedí. 14. Article 18 is replaced by the following: 14. Article 18 is replaced by th following: Article 18 Article 18 Article 1(14) The requested authority shall 1. from the person concerned and retain any costs directly linked to recovery which it incurs, in accordance with the laws and regulations in the Member State in which it is situated that apply to similar claims. recover The requested authority shall 1. from the person concerned and retain any costs directly linked to recovery which it incurs, in accordance with the laws and regulations in the Member State in which it is situated that apply to similar claims. recover Until 31 December 2004, all costs incurred by the 2. requested authority, other than those referred to in paragraph 1, resulting from mutual assistance which led to recovery of part or all of the claim by the requested authority shall be reimbursed by the applicant authority in accordance with the second subparagraph. On remittance by the requested authority to the applicant authority of the amount of the claim recovered by the requested authority, the applicant authority shall pay a to a percentage greater than 0,1 % of sum equal the amount of the claim recovered and remitted by the requested authority. The percentage shall be indicated by the applicant authority in the original request for recoveryí. All costs incurred by the requested authority, other 2. than those referred to in paragraph 1, resulting from mutual assistance which led to recovery of part or all of the claim by the requested authority shall be reimbursed by the applicant authority in accordance with the second subparagraph. Where recovery poses a specific problem, concerns a very large mount or relates to the fight against organised crime, the applicant and requested authorities may agree reim- bursement arrangements specific to the cases in questioní