recovery of claims

Mutual assistance in the recovery of claims is becoming ever more important.

Member States are taking practical steps to improve the situation regarding both the payment of levies and the recovery of claims.

For that reason, the recovery of claims, and the degree of cooperation which that demands, are politically sensitive questions.

I also commend the directive on mutual assistance for recovery of claims but consider a lower threshold for implementation more appropriate.

As far as the recovery of claims relating to taxes and duties is concerned, the situation in the European Union is not exactly welcome.

Despite everything, it is clear that the recovery of claims in respect of taxes and overpayments must be successful in the EU context too.

As pointed out by my colleague, it did this most recently on the proposal for a directive on the mutual assistance for the recovery of claims.

This directive will not only help boost efficiency in this area relating to the recovery of claims, but will also help the single market operate better.

The Council Directive aims to fundamentally revise the functioning of mutual assistance for the recovery of claims relating to taxes, duties and other measures.

(RO) I would like to congratulate Mr Stolojan for all his efforts in drafting the report on the recovery of claims.

Now, however, the Commission has decided to take the Council to the European Court of Justice over another proposal for a directive concerning the recovery of claims.

The current system for the recovery of claims relating to taxes, duties and other measures is characterised by slowness, disparity and a lack of coordination and transparency.

The second problem is that the act of recovery itself, the recovery of claims, the seizure of property and other matters connected with the process, fall under the second pillar of the Union.

In this context, as rapporteur, I welcome the European Commission's initiative and the Council's draft directive on improving mutual assistance between Member States for the recovery of claims relating to taxes and duties.

Madam President, Mr Bardong's report now under discussion focuses on how the recovery of claims, agricultural levies, customs duties and taxes relating to the EAGGF can be made more effective.

The first provisions concerning mutual assistance for recovery were established in Directive 76/308/EEC (consolidated in Directive 2008/55/EC) on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures.

Administrative cooperation in the field of taxation - Mutual assistance for the recovery of claims relating to taxes, duties and other measures - Reverse charge mechanism: goods and services susceptible to fraud - Promoting Good Governance in Tax Matters (debate)