Commission Directive 2002/94/EC of 9 December 2002 laying down detailed rules for implementing certain provisions of Council Directive 76/308/EEC on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures

• Coming into Force: 02 January 2003
• End of Effective Date: 31 December 2008
• Celex Number: 32002L0094
• ELI: http://data.europa.eu/eli/dir/2002/94/oj
• Published date: 13 December 2002
• Date: 09 December 2002
• Official Gazette Publication: Official Journal of the European Communities, L 337, 13 December 2002

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32002L0094

Commission Directive 2002/94/EC of 9 December 2002 laying down detailed rules for implementing certain provisions of Council Directive 76/308/EEC on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures

Official Journal L 337 , 13/12/2002 P. 0041 - 0054

Commission Directive 2002/94/EC

of 9 December 2002

laying down detailed rules for implementing certain provisions of Council Directive 76/308/EEC on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures(1), as last amended by Directive 2001/44/EC(2), and in particular Article 22 thereof,

Whereas:

(1) The system of mutual assistance between the competent authorities of Member States, as set out in Directive 76/308/EEC, has been amended as regards the information to be supplied to the applicant authority, the notification of the addressee concerning the applicable instruments and decisions, the adoption of precautionary measures, and the recovery by the requested authority of claims on behalf of the applicant authority.

(2) As regards each of those aspects, therefore, Commission Directive 77/794/EEC of 4 November 1977 laying down detailed rules for implementing certain provisions of 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(3), as last amended by Directive 86/489/EEC(4), should be amended accordingly.

(3) Furthermore, detailed rules should be laid down concerning the means by which communications between authorities may be transmitted.

(4) In the interests of clarity, Directive 77/794/EEC should be replaced.

(5) The measures provided for in this Directive are in accordance with the opinion of the Committee on Recovery,

HAS ADOPTED THIS DIRECTIVE:

CHAPTER I

GENERAL PROVISIONS

Article 1

This Directive lays down the detailed rules for implementing Article 4(2) and (4), Article 5(2) and (3), Article 7, Article 8, Article 9, Article 11, Article 12(1) and (2), Article 14, Article 18(3) and Article 25 of Directive 76/308/EEC.

It also lays down the detailed rules on conversion, transfer of sums recovered, the fixing of a minimum amount for claims which may give rise to a request for assistance, as well as the means by which communications between authorities may be transmitted.

Article 2

For the purposes of this Directive:

1. transmission "by electronic means" shall mean transmission using electronic equipment for processing (including digital compression) of data and employing wires, radio transmission, optical technologies or other electromagnetic means;

2. "CCN/CSI" network shall mean the common platform based on the Common Communication Network (CCN) and Common System Interface (CSI), developed by the Community to ensure all transmissions by electronic means between competent authorities in the area of Customs and Taxation.

CHAPTER II

REQUESTS FOR INFORMATION

Article 3

The request for information referred to in Article 4 of Directive 76/308/EEC shall be made out in writing in accordance with the model in Annex I to this Directive. If the request cannot be transmitted by electronic means, it shall bear the official stamp of the applicant authority and shall be signed by an official thereof duly authorised to make such a request.

Where a similar request has been addressed to any other authority, the applicant authority shall indicate in its request for information the name of that authority.

Article 4

The request for information may relate to:

1. the debtor;

2. any person liable for settlement of the claim under the law in force in the Member State in which the applicant authority is situated (hereinafter "the Member State of the applicant authority");

3. any third party holding assets belonging to one of the persons mentioned under point 1 or 2.

Article 5

1. The requested authority shall acknowledge receipt of the request for information in writing as soon as possible and in any event within seven days of such receipt.

2. Immediately upon receipt of the request the requested authority shall, where appropriate, ask the applicant authority to provide any additional information necessary. The applicant authority shall provide all additional necessary information to which it normally has access.

Article 6

1. The requested authority shall transmit each item of requested information to the applicant authority as and when it is obtained.

2. Where all or some of the requested information cannot be obtained within a reasonable time, having regard to the particular case, the requested authority shall so inform the applicant authority, indicating the reasons therefor.

In any event, at the end of six months from the date of acknowledgement of receipt of the request, the requested authority shall inform the applicant authority of the outcome of the investigations which it has conducted in order to obtain the information requested.

In the light of the information received from the requested authority, the applicant authority may request the latter to continue its investigations. That request shall be made in writing within two months of the receipt of the notification of the outcome of the...