Annexes to SEC(2002)595 - Draft Decision of the EC-Andorra Joint Committee on the laws, regulations and administrative provisions necessary for the proper functioning of the Customs Union - Draft common position of the EC

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dossier SEC(2002)595 - Draft Decision of the EC-Andorra Joint Committee on the laws, regulations and administrative provisions necessary for the ...
document SEC(2002)595 EN
date January 27, 2003
ANNEX I


IMPLEMENTING PROVISIONS CONCERNING MUTUAL ASSISTANCE IN THE RECOVERY OF CLAIMS

TITLE I SCOPE

Article 1

1. This Annex lays down detailed rules for implementing Title I, Chapter 2 of this Decision.

2. This Annex also lays down detailed rules on the conversion and transfer of sums recovered.


TITLE II REQUEST FOR INFORMATION

Article 2

1. The request for information referred to in Article 7 of this Decision shall be made out in writing in accordance with the specimen set out in the 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(1). The said request shall bear the official stamp of the applicant authority and shall be signed by an official thereof duly authorised to make such a request.

2. 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 3

The request for information may relate to:

(a) the debtor, or

(b) any person liable for settlement of the claim under the law in force in the country where the applicant authority is situated;

(c) any third party holding assets belonging to one of the persons mentioned under point (a) or (b).


Article 4

1. The requested authority shall acknowledge receipt of the request for information in writing (e.g. by telex or fax) 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 5

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 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. This request shall be made in writing (e.g. by telex or fax) within two months from the receipt of the notification of the outcome of the investigations carried out by the requested authority, and shall be treated by the requested authority in accordance with the provisions applying to the initial request.


Article 6

If the requested authority decides not to comply with the request for information, it shall notify the applicant authority in writing of the reasons for the refusal to comply with the request, specifying the particular provisions of Article 7 of the Decision on which it relies. Such notification shall be given by the requested authority as soon as it has taken its decisions and in any event within three months from the date of the acknowledgement of the receipt of the request.


Article 7

The applicant authority may at any time withdraw the request for information which it has sent to the requested authority. The decision to withdraw shall be transmitted to the requested authority in writing (e.g. by telex or fax).


TITLE III REQUEST FOR NOTIFICATION

Article 8

1. The request for notification referred to in Article 8 of this Decision shall be made out in writing in duplicate in accordance with the specimen set out in Commission Directive 2002/94/EC. The said request shall bear the official stamp of the applicant authority and shall be signed by an official thereof duly authorised to make such a request.

2. Two copies of the instrument (or decision), notification of which is requested, shall be attached to the request.


Article 9

The request for notification may relate to any natural or legal person who, in accordance with the law in force in the country where the applicant authority is situated, shall be informed of any instrument or decision which concerns that person.

Insofar as such is not indicated in the instrument or decision of which notification is requested, the request for notification shall refer to the procedure for contestation of the claim or its recovery in accordance with the law in force in the country in which the applicant authority is situated.


Article 10

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

Immediately upon receipt of the request for notification, the requested authority shall take the necessary measures to effect that notification in accordance with the law in force in the country in which it is situated.

If necessary but without jeopardising the final date for notification indicated in the request for notification, the requested authority shall ask the applicant authority to provide additional information.

The applicant authority shall provide all additional information to which it normally has access.

The requested authority shall in any event not question the validity of the instrument or decision of which notification is requested.

2. The requested authority shall inform the applicant authority of the date of notification as soon as this has been effected, by returning to it one of the copies of its request with the certificate on the reverse side duly completed.


TITLE IV REQUEST FOR RECOVERY AND/OR FOR THE TAKING OF PRECAUTIONARY MEASURES

Article 11

1. The request for recovery or for precautionary measures referred to in Articles 9 and 16 of this Decision, shall be made out in writing in accordance with the specimen set out in Commission Directive 2002/94/EC. The request, which shall include a declaration that the conditions laid down in this Decision for initiating the mutual assistance procedure in the particular case have been fulfilled, shall bear the official stamp of the applicant authority and shall be signed by an official thereof duly authorised to make such a request.

2. The instrument permitting enforcement which shall accompany the request for recovery or for precautionary measures may be issued in respect of several claims where it concerns one and the same person.

For the purposes of Articles 12 to 19, all claims which are covered by the same instrument permitting enforcement shall be deemed to constitute a single claim.


Article 12

The request for recovery and/or for the taking of precautionary measures may relate to any person referred to in Article 3.


Article 13

1. If the currency of the country in which the requested authority is situated is different from the currency of the country in which the applicant authority is situated, the applicant authority shall express the amount of the claim to be recovered in both currencies.

2. The rate of exchange to be used for the purposes of paragraph 1 shall be the latest selling rate recorded on the most representative exchange market or markets of the country in which the applicant authority is situated, on the date when the request for recovery is signed.


Article 14

1. The requested authority shall, in writing, as soon as possible and in any event within seven days of receipt of the request for recovery or for precautionary measures,

(a) acknowledge receipt of the request;

(b) ask the applicant authority to complete the request if it does not contain the information or other particulars mentioned in Article 10 of this Decision.

The applicant authority shall provide all information to which it has access.

2. If the requested authority does not take the requisite action within the three-month period laid down in Article 11 of this Decision, it shall, as soon as possible and in any event within seven days of the expiry of that period, inform the applicant authority in writing (e.g. by telex or fax) of the grounds for the failure to comply with the time limit.


Article 15

1. Where, within a reasonable time having regard to the particular case, all or part of the claim cannot be recovered or precautionary measures cannot be taken, the requested authority shall so inform the applicant authority, indicating the reasons therefor.

2. No later than at the end of each six-month period following the date of acknowledgement of the receipt of the request, the requested authority shall inform the applicant authority of the status or the outcome of the procedure for recovery or for precautionary measures.

3. In the light of the information received from the requested authority, the applicant authority may request the latter to continue the procedure for recovery or for precautionary measures. This request shall be made in writing (e.g. by telex or fax) within two months from the receipt of the notification of the outcome of that procedure, and shall be treated by the requested authority in accordance with the provisions applying to the initial request.


Article 16

1. Any action contesting the claim or the instrument permitting its enforcement which is taken in the country in which the applicant authority is situated shall be notified to the requested authority in writing by the applicant authority immediately after it has been informed of such action.

2. If the laws, regulations and administrative practices in force in the Member State in which it is situated do not permit precautionary measures or the recovery requested under the second subparagraph of Article 15(2) of this Decision, the requested authority shall notify the applicant authority to that effect as soon as possible and in any event within one month of the receipt of the notification referred to in paragraph 1.

3. Any action which is taken in the country in which the requested authority is situated for reimbursement of sums recovered or for compensation, in relation to recovery of contested claims under the second subparagraph of Article 15(2) of this Decision, shall be notified to the applicant authority in writing by the requested authority immediately after it has been informed of such action. The requested authority shall as far as possible involve the applicant authority in the procedures for settling the amount to be reimbursed and the compensation due. On a reasoned request by the requested authority, the applicant authority shall transfer the sums reimbursed and the compensation paid within two months of the receipt of this request.


Article 17

1. If the request for recovery or for precautionary measures becomes void as a result of payment of the claim or of its cancellation or for any other reason, the applicant authority shall immediately inform the requested authority in writing (e.g. by telex or fax) so that the latter may stop any action which it has undertaken.

2. Where the amount of the claim which is the subject of the request for recovery or for precautionary measures is amended for any reason, the applicant authority shall immediately inform the requested authority in writing (e.g. by telex or fax), and if necessary issue a new instrument.

If the amendment leads to a reduction in the amount of the claim, the requested authority shall continue the action which it has undertaken with a view to recovery or to the taking of precautionary measures, but that action shall be limited to the amount still outstanding. If, at the time the requested authority is informed of the reduction of the amount of the claim, an amount exceeding the amount still outstanding has already been recovered by it but the transfer procedure referred to in Article 18 has not yet been initiated, the requested authority shall repay the amount overpaid to the person entitled thereto.

If the amendment leads to an increase in the amount of the claim, the applicant authority shall as soon as possible address to the requested authority an additional request for recovery or for precautionary measures. This additional request shall, as far as possible, be dealt with by the requested authority at the same time as the original request of the applicant authority. Where, in view of the state of progress of the existing procedure, consolidation of the additional request with the original request is not possible, the requested authority shall only be required to comply with the additional request only if it concerns an amount not less than that referred to in Article 10(2)(c) of this Decision.

3. In order to convert the amended amount of the claim into the currency of the country in which the requested authority is situated, the applicant authority shall use the exchange rate used in its original request.


Article 18

Any sum recovered by the requested authority, including, where applicable, the interest referred to in Article 12(2) of this Decision, shall be transferred to the applicant authority in the currency of the country in which the requested authority is situated. This transfer shall take place within one month of the date on which the recovery was effected.

The competent authorities may agree different arrangements for the transfer of amounts less than the threshold referred to in Article 10(2)(c) of this Decision.


Article 19

Irrespective of any amounts collected by the requested authority by way of the interest referred to in Article 12(2) of this Decision, the claim shall be deemed to have been recovered in proportion to the recovery of the amount expressed in the national currency of the country in which the requested authority is situated, on the basis of the exchange rate referred to in Article 13(2) hereof.


TITLE V ELIGIBILITY AND REFUSAL OF REQUESTS FOR ASSISTANCE: REIMBURSEMENT ARRANGEMENTS

Article 20

A request for assistance may be made by the applicant authority in respect of either a single claim or several claims where these are recoverable from one and the same person.


Article 21

If the requested authority decides, pursuant to Article 17(1) of this Decision, to refuse a request for assistance, it shall notify the applicant authority in writing of the reasons for the refusal. Such notification shall be given by the requested authority as soon as it has taken its decision and in any event within three months of the date of receipt of the request for assistance.


Article 22

Each country shall appoint at least one official duly authorised to agree reimbursement arrangements under Article 21(3) of this Decision.


Article 23

1. When the requested authority decides to request reimbursement arrangements its shall notify the applicant authority in writing of the reasons for its view that recovery of the claim poses a specific problem, entails very high costs or relates to the fight against organised crime.

The requested authority shall append a detailed estimate of the costs for which its requests reimbursement by the applicant authority.

2. The applicant authority shall acknowledge receipt of the request for reimbursement arrangements in writing as soon as possible and in any event within seven days of receipt.

Within two months of acknowledgement of receipt of the said request, the applicant authority shall inform the requested authority whether and to what extent it agrees with the proposed reimbursement arrangements.

3. If no agreement is reached between the applicant and requested authority with respect to reimbursement arrangements, the requested authority shall continue recovery procedures in the normal way.


TITLE VI FINAL PROVISIONS

Article 24

Information and other particulars communicated by the requested authority to the applicant authority shall be made out in the official language or one of the official languages of the country in which the requested authority is situated, or in another language agreed between the applicant and the requested authority.


Article 25

The Contracting Parties shall inform the Commission before 15 March each year, as far as possible by electronic means, of the use made of the procedures laid down in this Decision and of the results achieved in the previous calendar year.


(1) OJ L 337, 13.12.2002, p. 41.


ANNEX II


List of the customs offices referred to in Article 62(2)

- CERDOC de la Direction régionale des douanes de Perpignan

- La Farga de Moles