Key Benefits:
Prime Minister,
On the report of the Minister of Economy, Finance and Industry and the Minister Delegate to the Budget and Budget Reform,
76 /308/EEC of 15 March 1976 on mutual assistance in the recovery of claims relating to certain contributions, duties, taxes and other measures, as last amended by Directive 2001 /44/EC of 15 June 2001, and Article 22;
Having regard to Directive 2002 /94/EC by the Commission of 9 December 2002 laying down the practical arrangements for the application of certain provisions of Council Directive 76 /308/EEC on mutual assistance in Recovery of claims relating to certain contributions, duties, taxes and other measures;
In view of the book of tax procedures, in particular Articles L. 283 A and L. 283 B;
In view of the Customs Code, in particular Article 381 bis ;
In view of Decree No. 62-1587 of 29 December 1962 on the general regulation on modified public accounts,
Décrète:
In Title IV of Part II of the Book of Tax Procedures, a chapter entitled "International Assistance for Recovery" is added, which includes sections R. 283 A-1 to R. 283 A-18 and R. 283 B-1 to R. 283 B-10 thus written:
" Art. R. 283 A-1. -The request for assistance referred to in Article L. 283 A may be made, either for a single claim or for several claims, provided that they are borne by the same person.
" The request for assistance, the enforceable title Allowing the recovery and other attachments are accompanied by a translation into French.
" Art. R. 283 A-2. -Where the financial authorities decide not to respond to the request for assistance pursuant to Article L. 283 B, they shall inform the requesting Member State in writing of the reasons for their refusal, as soon as they adopt their decision and, in the case of Before the expiry of a period of three months from the date of receipt of the request.
" Art. R. 283 A-3. -The request for information may concern:
"(a) The debtor;
" (b) Any other person who is liable for payment of the debt pursuant to the provisions in force in the requesting Member State;
" (c) Or, any third party holding Property owned by one of the persons identified above.
" Art. R. 283 A-4. -The request for information shall be drawn up in writing according to the model set out in Annex I to Decree No 2003-1387 of 31 December 2003.
" It indicates the name, address and any other information that is relevant to the identification of the person on whom Shall bear the information to be provided to which the requesting Member State normally has access and the nature and amount of the claim in respect of which the request is made.
" If the request cannot be transmitted electronically, it Shall bear the official stamp of the requesting Member State and shall be signed by an agent of the requesting Member State duly authorised to formulate it.
" If a similar request for information has been made to another Member State of the European Community, the Member State In fact referred to in his request for information.
" Art. R. 283 A-5. -The requesting Member State may at any time withdraw the request for information which it has made; the withdrawal decision shall be communicated in writing to the financial authority concerned.
" Art. R. 283 A-6. -Documents and information communicated to financial administrations by the requesting Member State may not be transmitted:
"(a) That to the person referred to in the request for assistance;
" (b) Persons and authorities responsible for the Recovery of claims, and for the sole purpose of that debt;
" (c) That the judicial authorities seized of the cases concerning the recovery of claims.
" Art. R. 283 A-7. -Financial authorities acknowledge receipt of the request for information in writing as soon as possible and, in any event, within seven days of receipt.
" Upon receipt of the request, the Financial authorities shall, if necessary, invite the requesting Member State to provide any necessary additional information to which it normally has access.
" Art. R. 283 A-8. -Where the financial authorities decide not to give a favourable response to the request for information addressed to them, they shall notify the requesting Member State in writing of the grounds on which the request is opposed. Complied with the provisions of the twelfth and thirteenth paragraphs of article L. 283 B.
" This notification must be made as soon as the financial authorities have adopted their decision and, in any case, before The expiration of three months from the date of the acknowledgement of receipt of the application.
" Art. R. 283 A-9. -The financial authorities shall transmit to the requesting Member State the information requested as they are obtained. They shall be communicated in French or in another language agreed with that State.
" In the event that all or any of the requested information could not be obtained within a reasonable period of time, the financial authorities shall specify the reasons for this information. The requesting Member State.
" In any event, at the end of a period of six months from the date of the acknowledgement of receipt of the application, the financial authorities shall inform the requesting Member State of the result of their Research.
" Given the information that has been provided to it, this state may request financial authorities to continue their research. Such request shall be made in writing within two months of receipt of the communication of the result of the first research. It must be dealt with in accordance with the provisions laid down in the original application.
" Art. R. 283 A-10. -At the request of the requesting Member State, the financial authorities shall notify the addressee of all acts and decisions, including judicial decisions, relating to a claim or its recovery from that State.
" Art. R. 283 A-11. -The financial authorities shall verify that the request for notification addressed to them by the requesting Member State is established in writing, in duplicate, in accordance with the model set out in Annex II to Decree No 2003-1387 of 31 December 2003. This application must bear the official stamp of the requesting Member State and be signed by an agent of the requesting Member State duly authorised to formulate it. It shall be accompanied by the act or decision, in duplicate, the notification of which is sought.
" The request for a notification shall indicate the name and address of the addressee, the nature and purpose of the act or decision to be notified, and the Where applicable, the name and address of the debtor, the debt referred to in the act or decision, and any other relevant information.
" Art. R. 283 A-12. -The request for notification may cover any natural or legal person who, in accordance with the provisions in force in the requesting Member State, must be aware of an act or decision concerning it.
" Art. R. 283 A-13. -The financial authorities shall acknowledge receipt in writing of the request for notification as soon as possible and, in any event, within seven days of the receipt.
" Upon receipt of the notification request, the Financial authorities shall take the necessary measures with a view to making such notification in accordance with the provisions in force.
" If necessary, and in compliance with the notification deadline indicated in the application, the Financial administrations invite the requesting Member State to provide additional information.
" The requesting Member State shall provide all additional information to which it normally has access.
" Art. R. 283 A-14. -In no case shall the financial authorities question the validity of the act or decision whose notification is sought.
" Art. R. 283 A-15. -To the extent that the act or decision whose notification is requested does not indicate this, the request for notification refers to the rules in force in the requesting Member State concerning the procedure for the dispute or recovery of the Debt.
" Art. R. 283 A-16. -The financial authorities shall, without delay, inform the requesting Member State of the action given at his request, and in particular the date on which the decision or act was notified to the addressee by sending one of the copies of his application Whose certification is duly completed.
" Art. R. 283 A-17. - "Transmission by electronic means means transmission by means of electronic data processing equipment, including digital compression, by wire, radio, optical or electromagnetic process; and by" CNN-CSI network Common platform based on the Common System of Communication (CCN) and on the Common System Interface (CSI), developed by the European Community to ensure electronic transmissions between competent authorities in the field of Customs and taxation.
" Art. R. 283 A-18. -All information submitted in writing shall preferably be transmitted electronically, except:
"(a) The request for notification referred to in Article R. 283 A-10 and the act or decision whose notification is requested;
" (b) Requests for recovery or protective measures referred to in Article L. 283 B, as well as the enforceable title accompanying them.
" The financial administrations and the requesting Member State may agree to waive the Paper communication of the applications and instruments listed in the first subparagraph.
" Art. R. 283 B-1. -The application for recovery or protective measures made under Article L. 283 B may concern any person referred to in Article R. 283 A-3.
" Art. R. 283 B-2. -1 ° The financial authorities shall verify that the application for recovery or protective measures addressed to them by the requesting Member State is based on the model set out in Annex III to Decree No 2003-1387 of 31 December 2003 ;
" 2 ° This application contains a declaration certifying that the conditions laid down in 1 ° and 2 ° of Article L. 283 B for the initiation of the mutual assistance procedure in this matter are fulfilled, bear the official stamp of the Member State Is signed by an officer of the applicant who is duly authorized to make such a request.
" In addition, it indicates the date from which and the period during which enforcement is possible according to the rules of law in force In this state.
" 3 ° It shall be accompanied by a certified copy or a certified copy of the title enabling it to be carried out in the Member State of the European Community and, where applicable, the original or a certified copy thereof Consistent with other documentation required for recovery.
" 4 ° The enforceable title may be issued globally for several claims as long as it relates to the same person.
" Claims under the same enforceable title Are considered to be a single debt.
" Art. R. 283 B-3. -The financial authorities shall verify that the request for recovery or provisional measures issued by the requesting Member State indicates the nature and amount of the debt to be recovered (principal, interest, penalties, fines and fees).
" If the currency of the Member State of the European Community is different from the euro, the amounts of the debt to be recovered shall be specified in the two currencies.
" The exchange rate to be used is the last sale price shown on the The most representative exchange markets of the requesting Member State on the date on which the application for recovery is signed.
" Art. R. 283 B-4. -The financial authorities shall acknowledge receipt of the request in writing as soon as possible and, in any event, no later than seven days after the receipt of the request for recovery or provisional measures and shall inform the Without delay the requesting Member State to follow up its request and invite it, if necessary, to supplement it with all the information to which it has access.
" Art. R. 283 B-5. -Where the claim is contested in the requesting Member State and the competent body before which the action has been brought is a judicial or administrative court, the decision of that court, provided that it is favourable to the State And that it permits the recovery of the debt in that State, constitutes the " title enabling the execution. The recovery of the debt shall be effected on the basis of that decision.
" Art. R. 283 B-6. -If, despite the challenge of the claim or the title, the requesting Member State requests, in accordance with the provisions in force on its territory, to take provisional measures or to recover the disputed claim, but that the provisions of the General tax code and this book shall not permit it, the financial authorities shall inform the requesting Member State at the latest within one month of the receipt of the notification of the challenge of the Debt.
" As soon as they are known, the financial authorities shall inform the requesting Member State in writing of any action for repayment of the amounts recovered or the compensation in respect of disputed claims In the requesting State and for which that State has requested the continuation of recovery.
" The financial administrations associate the requesting Member State with the procedures for the settlement of the amount to be refunded and the compensation due. On their reasoned request, the requesting Member State shall transfer the amounts repaid and the compensation paid within two months of the receipt of that request.
" Art. R. 283 B-7. -Where the claim cannot be recovered or is subject to provisional measures within a reasonable time, the financial authorities shall specify the reasons for the claim in the requesting Member State.
" In any case, when a Period of six months from the date of the acknowledgement of receipt of the application, the financial authorities shall inform the requesting Member State of the result of the recovery procedure or of the provisional measures taken by them.
" In the light of the information provided to it, the requesting Member State may ask them to continue the recovery procedure or to initiate provisional measures. Such request shall be made in writing within two months of receipt of the communication of the outcome of the proceedings initiated. It is processed in accordance with the provisions of the original application.
" Art. R. 283 B-8. -Recovery is made in euro. The financial authorities shall transfer to the requesting Member State, within one month from the date of recovery, the total amount of the debt recovered.
" The financial administrations and the requesting Member State may agree to Different provisions for the transfer of amounts below the threshold referred to in Article L. 283 B.
" Apart from any money received by the financial authorities in respect of interest, the debt is deemed to be Recovered as a proportion of the recovery of the amount expressed in euro, on the basis, where appropriate, of the exchange rate referred to in the third subparagraph of Article R. 283 B-3.
" Art. R. 283 B-9. -The financial administrations may, after consulting the requesting Member State, grant a period of payment to the person liable.
" Interest received as a result of any payment periods granted or those collected for any delay in the payment of Payment shall be transferred to the Member State of the European Community which requested the assistance.
" Art. R. 283 B-10. -1 ° The financial authorities shall adopt the procedure initiated when they are informed in writing by the requesting Member State that the request for recovery or provisional measures has become moot as a result of payment or The cancellation of the debt or for any other reason.
" 2 ° Where the amount of the claim which is the subject of the request for recovery or provisional measures is adjusted for any reason, the requesting Member State shall Immediately informs the financial authorities in writing and issues a new binding title if necessary.
" 3 ° If the adjustment results in a decrease in the amount of the debt, the financial authorities continue the action Undertaking for recovery or protective measures within the limit of the amount to be collected. If, at the time they are informed of the decrease in the amount of the debt, the recovery of an amount exceeding the amount still to be collected has already been effected without the transfer procedure referred to in Article R. 283 B-8, however, already Committed, the financial authorities are reimbursing the overpayment.
" 4 ° If the adjustment results in an increase in the amount of the debt, the requesting Member State shall address, as soon as possible, to the financial authorities A supplementary request for recovery or protective measures. This supplementary application shall, in principle, be dealt with by these Authorities in conjunction with the initial application. Where, in view of the current state of the proceedings, this junction is not possible, the financial authorities shall be required to follow up the divisional application only if it relates to an amount equal to or greater than that Referred to in the fourth paragraph of Article L. 283 B.
" 5 ° Where applicable, for the conversion to euro of the adjusted amount of the receivable, the requesting Member State shall use the exchange rate applied in its original application. "
The provisions of Articles R. 283 A-1 to R. 283 A-18 and R. 283 B-1 to R. 283 B-10 of the book of tax procedures apply under the same conditions to the claims referred to in the first paragraph of Article 381 Bis of the Customs Code.
Decree n ° 79-1025 of 28 November 1979 on mutual assistance in the recovery of claims arising from transactions forming part of the financing system of the European Guidance and Agricultural and customs duties and customs duties are repealed.
The Minister of Economy, Finance and Industry and the Minister responsible for the Budget and Budget Reform are each responsible for the execution of this Order, which will be published in the Official Journal of the French Republic.
A N N E X E I
You can view the table in the OJ
n ° 1 of 01/01/2004 page 74 to 83
You can view the table in OJ
No 1 of 01/01/2004 page 74 at 83
A N N E X E I I
You can view the table in OJ
n ° 1, 01/01/2004, page 74 to 83
You can view the table in OJ
n ° 1, 01/01/2004, page 74 to 83
A N N E X E I I I
You can view the table in OJ
n ° 1, 01/01/2004, page 74 to 83
Data subject information (1)
a) For a natural person:
Name:
Place and date of birth:
For a legal person:
Legal status:
Company name:
Address (know/presumptive [*]):
Primary/co-flower/third-party holder (*):
b) Name of the principal debtor if different from the data subject:
Address (know/presumed [*]):
c) If useful: assets of the debtor detained By a third party:
d) Other useful information:
(Detailed description of any other useful information relating to the debtor.)
Information about the
debt (exchange rate used: ...)
You can view the table in OJ
No 1, 01/01/2004, page 74-83
Jean-Pierre Raffarin
By the Prime Minister:
Associate Minister for Budget
and Budget Reform,
Alain Lambert
The Minister of the Economy,
Finance and Industry,
Francis Mer
