Regulation 2008/1179 - Detailed rules for implementing certain provisions of Council Directive 2008/55/EC on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures

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Contents

  1. Current status
  2. Key information
  3. Key dates
  4. Legislative text
  5. Sources and disclaimer
  6. Full version
  7. EU Monitor

1.

Current status

This regulation was in effect from January  1, 2009 until December 31, 2011.

2.

Key information

official title

Commission Regulation (EC) No 1179/2008 of 28 November 2008 laying down detailed rules for implementing certain provisions of Council Directive 2008/55/EC on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures
 
Legal instrument Regulation
Number legal act Regulation 2008/1179
CELEX number1 32008R1179

3.

Key dates

Document 28-11-2008
Publication in Official Journal 29-11-2008; OJ L 319 p. 21-43
Effect 01-01-2009
End of validity 31-12-2011; Repealed by 32011R1189

4.

Legislative text

29.11.2008   

EN

Official Journal of the European Union

L 319/21

 

COMMISSION REGULATION (EC) No 1179/2008

of 28 November 2008

laying down detailed rules for implementing certain provisions of Council Directive 2008/55/EC 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 2008/55/EC of 26 May 2008 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures (1), and in particular Article 22 thereof,

Whereas:

 

(1)

Detailed rules for implementing certain provisions of Directive 2008/55/EC are laid down in Commission Directive 2002/94/EC (2). However, experience has shown that, a Directive, due to its legal nature, is not the most efficient legal instrument to fully achieve the purpose of a uniform procedure for mutual assistance. Therefore, it is appropriate to replace that Directive by a Regulation.

 

(2)

In order to facilitate the exchange of information between the competent authorities of the Member States, all assistance requests and all accompanying documents and information should, as far as possible, be communicated by electronic means.

 

(3)

In order to ensure that appropriate data and information are transmitted, models of forms for requests for mutual assistance among national authorities of the Member States should be established. It should be possible to update the structure and the lay-out of the electronic forms without amending the models in order to adapt those forms to the requirements and possibilities of the electronic communication system, provided that the requests contain the set of data and information required.

 

(4)

In order to enable the Commission to evaluate the effect and efficiency of the procedures laid down in Directive 2008/55/EC on a regular basis, it is appropriate to set out certain information to be communicated to the Commission by the Member States every year.

 

(5)

The measures provided for in this Regulation are in accordance with the opinion of the Committee on Recovery,

HAS ADOPTED THIS REGULATION:

CHAPTER I

GENERAL PROVISIONS

Article 1

This Regulation 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 24 of Directive 2008/55/EC.

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 Regulation, the following definitions shall apply:

 

1.

transmission ‘by electronic means’ means 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’ means 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 2008/55/EC shall comprise the set of data and information contained in the model of the form set out in Annex I to this Regulation.

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...


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This text has been adopted from EUR-Lex.

 

5.

Sources and disclaimer

For further information you may want to consult the following sources that have been used to compile this dossier:
  • dossier EUR-Lex decision2

This dossier is compiled each night drawing from aforementioned sources through automated processes. We have invested a great deal in optimising the programming underlying these processes. However, we cannot guarantee the sources we draw our information from nor the resulting dossier are without fault.

 

6.

Full version

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7.

EU Monitor

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