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Communication from the Commission to the European Parliament and the Council on a strategy for the better functioning of mutual assistance on recovery including a 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 in respect of value added tax and certain excise duties. COM (98) 364 final, 25 June 1998

Publication Date
Disciplines
  • Agricultural Science

Abstract

£r** / COMMISSION OF THE EUROPEAN COMMUNITIES. * T:r * r:r n -tr ~u~ Brussels, 25.06.1998 COM(1998) 364 final 98/0206 (COD) COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL on a strategy for the better functioning of mutual assistance on recovery including a 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 (presented by the Commission) 1. A STRATEGY FOR MUTUAL ASSISTANCE ON RI!:COVERY 1.1. . Background. Most tax claims (or- debts) due .to n~tional treasuries are collected. promp~ly thro~gh spontaneous payment by ili:e de~tor. When the claims are not settled promptly, national tax adrllinistrations cart r~sort to a range of powers to recover the claim. At the limit, the · . claim can be rec·overed throu~h the seiztire and sale of the debtor's property by the tax administration ("enforcement")~ The origi'nal Community arrangements for mutual assistance betwet:n Member States were put in place because it ·was recognized that it was increasingly likely that the debtor, or recoverable assets helonging to ·the debtor, were within the jurisdiction of another Memher State. Arrangements at Community level were necessary to ensure that taxpayers did- JUlt successfully evade their obligations in this way. These arrangements,. though originally developed to cover agricultl,!ral levies and customs duties as sources 9f Community· revenue, were later extended to certain essentially national taxes with the addition of VAT and excise duties to the scope. The arrangements are founded on Council Directive 76/308/EEC1, amended tWice2, and .. ·implementing Cominission-,Directive .77/794/EECJ, also amend

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