BETA


1998/0206(CNS) EAGGF, agricultural levies, custom duties, VAT, excise duties: recovery of claims (amend. direct. 76/308/EEC)

Progress: Procedure completed

RoleCommitteeRapporteurShadows
Lead CONT GARRIGA POLLEDO Salvador (icon: PPE-DE PPE-DE)
Former Responsible Committee CONT BARDONG Otto (icon: PPE PPE)
Committee Opinion JURI WALLIS Diana (icon: ELDR ELDR)
Former Committee Opinion AGRI
Former Committee Opinion ECON
Legal Basis:
EC Treaty (after Amsterdam) EC 095

Events

2006/02/08
   EC - Follow-up document
Details

This report summarises the results of mutual assistance for recovery provided in 2003 and 2004 under new legislation. To recall, EU legislation has been developed in order to offer mutual assistance to the national tax enforcement authorities in cases of tax evasion. As the Commission notes, detecting fraud is one thing. Recovering the taxes and levies due is another, though equally important. This can be problematic due to the fact that debtors may have settled in another Member State or moved their assets abroad. Such a scenario should not constitute an insuperable obstacle to the recovery of tax claims.

In accordance with provisions spelt out in the related Directives the Commission is obliged to prepare regular reports on the implementation of provisions relating to mutual assistance in the field of tax recovery. In preparing these reports; the Commission depends on the input of the Member States, who are expected to forward related data annually to the Commission services. However, several Member States failed to comply with the deadlines set by the Directives. In one case, the Commission even had to refer the matter to the Court of Justice. Those who did submit information did so late. Further, the statistics received contained certain inconsistencies. When the statistics for 2003 were first submitted, the Commission noted significant differences between the figures supplied by each Member State – namely the number of recovery requests received by all the Member States in 2003 amounted to only 70% of recovery requests declared as sent. In 2004, therefore, the Member States were invited to resubmit their statistics. In the rectified figures received by the Commission the divergence between the Member States’ data is significantly lower. The total number of recovery requests received by all Member States in 2003 resulting from the fresh calculation, came to 99% of the number of requests declared as sent. However, for 2004, the difference went up again: recovery requests declared as having been received amounted to 91% of the number of requests declared as sent. The Commission therefore requests the Member States to take more care in establishing their statistics.

In evaluating the actual statistics received, the Commission report notes that the largest number of recovery requests was sent by Germany. According to figures for the amounts for which recovery requests were sent in 2004, Germany requested mutual assistance for 36.14% of the total sums for which requests were made in 2004. In addition, figures supplied by requested states reveal that the German authorities recovered 38.59% of all the amounts recovered by Member States in 2004 at the request of the other Member States. However, the way Member States currently communicate their figures makes it impossible to gauge the impact of mutual assistance for the recovery of each type of tax.

Upon analysing the divergence between recovery requests and results, the report notes that in spite of the enormous increase in the amounts recovered through mutual assistance – 258% up in 2004 compared to the year before – there remains a considerable gap between the amounts for which requests for assistance in recovery are made and the amounts actually recovered.

To conclude, the report makes the following observations:

- Mutual assistance by the national authorities for tax claim recovery is an essential element in the fight against tax fraud.

- Statistics on mutual assistance for recovery relating to 2003 and 2004 show a significant increase in this form of international administrative co-operation.

- There remains, however, a huge gap between the amounts for which assistance is requested and amounts actually recovered through mutual assistance.

- The Commission will make specific proposals to improve mutual assistance in 2007.

Based on these conclusions the following recommendations are being proposed by the Commission:

- Member States should continue using the mechanism for mutual assistance for recovery.

- They should identify what human resources are needed to handle mutual assistance requests expeditiously as recovery chances decrease according to the length of time the claim concerned has existed.

- They should ensure better communication between the applicant authorities and the requested authorities.

- Member States should ensure that the statistics to be supplied are reliable and sent on time.

2001/06/28
   Final act published in Official Journal
2001/06/15
   EP/CSL - Act adopted by Council after consultation of Parliament
2001/06/15
   EP - End of procedure in Parliament
2001/06/15
   CSL - Council Meeting
2001/05/16
   EP - Text adopted by Parliament after reconsultation
2001/05/16
   EP - Decision by Parliament
Documents
2001/04/25
   EP - Committee final report tabled for plenary, reconsultation
Documents
2001/04/25
   EP - Vote in committee
2001/04/24
   EP - Committee report tabled for plenary, reconsultation
Documents
2001/01/19
   CSL - Council Meeting
2001/01/17
   CSL - Amended legislative proposal for reconsultation
Documents
2001/01/17
   EP/CSL - Formal reconsultation of Parliament
2001/01/16
   EC - Amended legislative proposal for reconsultation published
Documents
2000/10/17
   EP - WALLIS Diana (ELDR) appointed as rapporteur in JURI
1999/10/13
   EP - GARRIGA POLLEDO Salvador (PPE-DE) appointed as rapporteur in CONT
1999/05/07
   EC - Modified legislative proposal
1999/05/06
   EC - Modified legislative proposal published
1999/02/12
   EP - Text adopted by Parliament, 1st reading/single reading
1999/02/12
   EP - Debate in Parliament
1999/02/12
   EP - Decision by Parliament
Documents
1999/01/27
   ESC - Economic and Social Committee: opinion, report
1999/01/19
   EP - Committee report tabled for plenary, 1st reading/single reading
1999/01/19
   EP - Vote in committee
1999/01/18
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
1998/07/21
   EP - BARDONG Otto (PPE) appointed as rapporteur in CONT
1998/07/13
   EP - Committee referral announced in Parliament
1998/06/25
   EC - Legislative proposal
1998/06/24
   EC - Legislative proposal published

Documents

History

(these mark the time of scraping, not the official date of the change)

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  • date: 1999-01-27T00:00:00 docs: url: https://dm.eesc.europa.eu/EESCDocumentSearch/Pages/redresults.aspx?k=(documenttype:AC)(documentnumber:0062)(documentyear:1999)(documentlanguage:EN) title: CES0062/1999 url: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:C:1999:101:TOC title: OJ C 101 12.04.1999, p. 0026 type: Economic and Social Committee: opinion, report body: ESC
  • date: 1999-02-12T00:00:00 docs: url: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:C:1999:150:TOC title: OJ C 150 28.05.1999, p. 0612-0623 title: T4-0125/1999 summary: type: Text adopted by Parliament, 1st reading/single reading body: EP
  • date: 1999-05-07T00:00:00 docs: url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1999&nu_doc=183 title: EUR-Lex url: https://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:1999:179:SOM:EN:HTML title: OJ C 179 24.06.1999, p. 0006 title: COM(1999)0183 summary: type: Modified legislative proposal body: EC
  • date: 2001-01-17T00:00:00 docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=ADV&RESULTSET=1&DOC_ID=0019%2F01&DOC_LANCD=EN&ROWSPP=25&NRROWS=500&ORDERBY=DOC_DATE+DESC title: N5-0019/2001 type: Amended legislative proposal for reconsultation body: CSL
  • date: 2001-03-16T00:00:00 docs: title: PE294.942/DEF committee: JURI type: Committee opinion body: EP
  • date: 2001-04-17T00:00:00 docs: title: PE294.441 type: Committee draft report body: EP
  • date: 2001-04-25T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2001-139&language=EN title: A5-0139/2001 type: Committee final report tabled for plenary, reconsultation body: EP
  • date: 2001-05-16T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2001-256 title: T5-0256/2001 title: OJ C 034 07.02.2002, p. 0164-0207 E summary: type: Text adopted by Parliament after reconsultation body: EP
  • date: 2006-02-08T00:00:00 docs: url: http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2006/0043/COM_COM(2006)0043_EN.pdf title: COM(2006)0043 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2006&nu_doc=43 title: EUR-Lex summary: This report summarises the results of mutual assistance for recovery provided in 2003 and 2004 under new legislation. To recall, EU legislation has been developed in order to offer mutual assistance to the national tax enforcement authorities in cases of tax evasion. As the Commission notes, detecting fraud is one thing. Recovering the taxes and levies due is another, though equally important. This can be problematic due to the fact that debtors may have settled in another Member State or moved their assets abroad. Such a scenario should not constitute an insuperable obstacle to the recovery of tax claims. In accordance with provisions spelt out in the related Directives the Commission is obliged to prepare regular reports on the implementation of provisions relating to mutual assistance in the field of tax recovery. In preparing these reports; the Commission depends on the input of the Member States, who are expected to forward related data annually to the Commission services. However, several Member States failed to comply with the deadlines set by the Directives. In one case, the Commission even had to refer the matter to the Court of Justice. Those who did submit information did so late. Further, the statistics received contained certain inconsistencies. When the statistics for 2003 were first submitted, the Commission noted significant differences between the figures supplied by each Member State – namely the number of recovery requests received by all the Member States in 2003 amounted to only 70% of recovery requests declared as sent. In 2004, therefore, the Member States were invited to resubmit their statistics. In the rectified figures received by the Commission the divergence between the Member States’ data is significantly lower. The total number of recovery requests received by all Member States in 2003 resulting from the fresh calculation, came to 99% of the number of requests declared as sent. However, for 2004, the difference went up again: recovery requests declared as having been received amounted to 91% of the number of requests declared as sent. The Commission therefore requests the Member States to take more care in establishing their statistics. In evaluating the actual statistics received, the Commission report notes that the largest number of recovery requests was sent by Germany. According to figures for the amounts for which recovery requests were sent in 2004, Germany requested mutual assistance for 36.14% of the total sums for which requests were made in 2004. In addition, figures supplied by requested states reveal that the German authorities recovered 38.59% of all the amounts recovered by Member States in 2004 at the request of the other Member States. However, the way Member States currently communicate their figures makes it impossible to gauge the impact of mutual assistance for the recovery of each type of tax. Upon analysing the divergence between recovery requests and results, the report notes that in spite of the enormous increase in the amounts recovered through mutual assistance – 258% up in 2004 compared to the year before – there remains a considerable gap between the amounts for which requests for assistance in recovery are made and the amounts actually recovered. To conclude, the report makes the following observations: - Mutual assistance by the national authorities for tax claim recovery is an essential element in the fight against tax fraud. - Statistics on mutual assistance for recovery relating to 2003 and 2004 show a significant increase in this form of international administrative co-operation. - There remains, however, a huge gap between the amounts for which assistance is requested and amounts actually recovered through mutual assistance. - The Commission will make specific proposals to improve mutual assistance in 2007. Based on these conclusions the following recommendations are being proposed by the Commission: - Member States should continue using the mechanism for mutual assistance for recovery. - They should identify what human resources are needed to handle mutual assistance requests expeditiously as recovery chances decrease according to the length of time the claim concerned has existed. - They should ensure better communication between the applicant authorities and the requested authorities. - Member States should ensure that the statistics to be supplied are reliable and sent on time. type: Follow-up document body: EC
events
  • date: 1998-06-25T00:00:00 type: Legislative proposal published body: EC docs: url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1998&nu_doc=364 title: EUR-Lex title: COM(1998)0364 summary:
  • date: 1998-07-13T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP
  • date: 1999-01-19T00:00:00 type: Vote in committee, 1st reading/single reading body: EP summary:
  • date: 1999-01-19T00:00:00 type: Committee report tabled for plenary, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A4-1999-9&language=EN title: A4-0009/1999
  • date: 1999-02-12T00:00:00 type: Debate in Parliament body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=19990212&type=CRE title: Debate in Parliament
  • date: 1999-02-12T00:00:00 type: Decision by Parliament, 1st reading/single reading body: EP docs: title: T4-0125/1999 summary:
  • date: 1999-05-07T00:00:00 type: Modified legislative proposal published body: EC docs: url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1999&nu_doc=183 title: EUR-Lex title: COM(1999)0183 summary:
  • date: 2001-01-17T00:00:00 type: Formal reconsultation of Parliament body: EP/CSL
  • date: 2001-01-17T00:00:00 type: Amended legislative proposal for reconsultation published body: EC docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=ADV&RESULTSET=1&DOC_ID=0019%2F01&DOC_LANCD=EN&ROWSPP=25&NRROWS=500&ORDERBY=DOC_DATE+DESC title: N5-0019/2001
  • date: 2001-04-25T00:00:00 type: Vote in committee, 1st reading/single reading body: EP summary:
  • date: 2001-04-25T00:00:00 type: Committee report tabled for plenary, reconsultation body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2001-139&language=EN title: A5-0139/2001
  • date: 2001-05-16T00:00:00 type: Decision by Parliament, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2001-256 title: T5-0256/2001 summary:
  • date: 2001-06-15T00:00:00 type: Act adopted by Council after consultation of Parliament body: EP/CSL
  • date: 2001-06-15T00:00:00 type: End of procedure in Parliament body: EP
  • date: 2001-06-28T00:00:00 type: Final act published in Official Journal docs: title: Directive 2001/44 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32001L0044 title: OJ L 175 28.06.2001, p. 0017 url: https://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2001:175:SOM:EN:HTML
other
  • body: CSL type: Council Meeting council: Former Council configuration
procedure/final/url
Old
http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32001L0044
New
https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32001L0044
procedure/subject
Old
  • 2.10.01 Customs union, tax and duty-free, Community transit
  • 2.70.02 Indirect taxation, VAT, excise duties
  • 3.10.13 European Agricultural Guidance and Guarantee Fund, EAGGF and EAGF
New
2.10.01
Customs union, tax and duty-free, Community transit
2.70.02
Indirect taxation, VAT, excise duties
3.10.13
European Agricultural Guidance and Guarantee Fund, EAGGF and EAGF
links/European Commission/title
Old
PreLex
New
EUR-Lex
procedure/subject/0
Old
2.10.01 Customs Union, tax and duty-free, Community transit
New
2.10.01 Customs union, tax and duty-free, Community transit
activities
  • date: 1998-06-25T00:00:00 docs: url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1998&nu_doc=364 celexid: CELEX:51998PC0364:EN type: Legislative proposal published title: COM(1998)0364 type: Legislative proposal published body: EC commission:
  • date: 1998-07-13T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: False committee_full: Agriculture and Rural Development committee: AGRI body: EP responsible: True committee: CONT date: 1999-10-13T00:00:00 committee_full: Budgetary Control rapporteur: group: PPE-DE name: GARRIGA POLLEDO Salvador body: EP responsible: True committee: CONT date: 1998-07-21T00:00:00 committee_full: Budgetary Control rapporteur: group: PPE name: BARDONG Otto body: EP responsible: False committee_full: Economic and Monetary Affairs, Industrial Policy committee: ECON body: EP responsible: False committee: JURI date: 2000-10-17T00:00:00 committee_full: Legal Affairs and Internal Market rapporteur: group: ELDR name: WALLIS Diana
  • body: EP committees: body: EP responsible: False committee_full: Agriculture and Rural Development committee: AGRI body: EP responsible: True committee: CONT date: 1999-10-13T00:00:00 committee_full: Budgetary Control rapporteur: group: PPE-DE name: GARRIGA POLLEDO Salvador body: EP responsible: True committee: CONT date: 1998-07-21T00:00:00 committee_full: Budgetary Control rapporteur: group: PPE name: BARDONG Otto body: EP responsible: False committee_full: Economic and Monetary Affairs, Industrial Policy committee: ECON body: EP responsible: False committee: JURI date: 2000-10-17T00:00:00 committee_full: Legal Affairs and Internal Market rapporteur: group: ELDR name: WALLIS Diana docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A4-1999-9&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A4-0009/1999 date: 1999-01-19T00:00:00 type: Vote in committee, 1st reading/single reading
  • date: 1999-02-12T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=19990212&type=CRE type: Debate in Parliament title: Debate in Parliament type: Decision by Parliament, 1st reading/single reading title: T4-0125/1999 body: EP type: Debate in Parliament
  • date: 1999-05-07T00:00:00 docs: url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=1999&nu_doc=183 celexid: CELEX:51999PC0183:EN type: Modified legislative proposal published title: COM(1999)0183 type: Modified legislative proposal published body: EC commission:
  • date: 2000-06-30T00:00:00 body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: X012
  • date: 2001-01-17T00:00:00 docs: url: http://register.consilium.europa.eu/content/out?lang=EN&typ=SET&i=ADV&RESULTSET=1&DOC_ID=0019%2F01&DOC_LANCD=EN&ROWSPP=25&NRROWS=500&ORDERBY=DOC_DATE+DESC type: Amended legislative proposal for reconsultation published title: N5-0019/2001 type: Amended legislative proposal for reconsultation published body: EC commission:
  • date: 2001-01-17T00:00:00 body: EP/CSL type: Formal reconsultation of Parliament
  • date: 2001-01-19T00:00:00 body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 2326
  • date: 2001-04-25T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2001-139&language=EN type: Committee report tabled for plenary, reconsultation title: A5-0139/2001 body: unknown type: Committee report tabled for plenary, reconsultation
  • date: 2001-04-25T00:00:00 body: EP committees: body: EP responsible: False committee_full: Agriculture and Rural Development committee: AGRI body: EP responsible: True committee: CONT date: 1999-10-13T00:00:00 committee_full: Budgetary Control rapporteur: group: PPE-DE name: GARRIGA POLLEDO Salvador body: EP responsible: True committee: CONT date: 1998-07-21T00:00:00 committee_full: Budgetary Control rapporteur: group: PPE name: BARDONG Otto body: EP responsible: False committee_full: Economic and Monetary Affairs, Industrial Policy committee: ECON body: EP responsible: False committee: JURI date: 2000-10-17T00:00:00 committee_full: Legal Affairs and Internal Market rapporteur: group: ELDR name: WALLIS Diana type: Vote in committee, 1st reading/single reading
  • date: 2001-05-16T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2001-256 type: Decision by Parliament, 1st reading/single reading title: T5-0256/2001 body: EP type: Decision by Parliament, 1st reading/single reading
  • date: 2001-06-15T00:00:00 body: CSL type: Council Meeting council: Economic and Financial Affairs ECOFIN meeting_id: 2358
  • date: 2001-06-15T00:00:00 body: EP type: End of procedure in Parliament
  • date: 2001-06-15T00:00:00 body: EP/CSL type: Act adopted by Council after consultation of Parliament
  • date: 2001-06-28T00:00:00 type: Final act published in Official Journal docs: url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32001L0044 title: Directive 2001/44 url: http://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2001:175:SOM:EN:HTML title: OJ L 175 28.06.2001, p. 0017
committees
  • body: EP responsible: False committee_full: Agriculture and Rural Development committee: AGRI
  • body: EP responsible: True committee: CONT date: 1999-10-13T00:00:00 committee_full: Budgetary Control rapporteur: group: PPE-DE name: GARRIGA POLLEDO Salvador
  • body: EP responsible: True committee: CONT date: 1998-07-21T00:00:00 committee_full: Budgetary Control rapporteur: group: PPE name: BARDONG Otto
  • body: EP responsible: False committee_full: Economic and Monetary Affairs, Industrial Policy committee: ECON
  • body: EP responsible: False committee: JURI date: 2000-10-17T00:00:00 committee_full: Legal Affairs and Internal Market rapporteur: group: ELDR name: WALLIS Diana
links
European Commission
other
  • body: CSL type: Council Meeting council: Former Council configuration
procedure
reference
1998/0206(CNS)
subtype
Legislation
legal_basis
EC Treaty (after Amsterdam) EC 095
stage_reached
Procedure completed
instrument
Directive
title
EAGGF, agricultural levies, custom duties, VAT, excise duties: recovery of claims (amend. direct. 76/308/EEC)
type
CNS - Consultation procedure
final
subject