Commission Implementing Regulation (EU) No 1189/2011 of 18 November 2011 laying down detailed rules in relation to certain provisions of Council Directive 2010/24/EU concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures

CHAPTER I

GENERAL PROVISIONS

Article 1

This Regulation lays down the detailed rules for implementing Article 5(1), Articles 8, 10, 12(1), Article 13(2), (3), (4) and (5), Articles 15, 16(1) and 21(1) of Directive 2010/24/EU, including the detailed rules on conversion, transfer of sums recovered, as well as the means by which communications between authorities may be transmitted.

Article 2

If a request cannot be transmitted by CCN network, it shall be transmitted by post. In that case the following rules shall apply:

(a) the request shall be signed by an official of the applicant authority, duly authorised to make such a request;

(b) the standard form accompanying the notification request, referred to in the second subparagraph of Article 8(1) of Directive 2010/24/EU (hereafter ‘the uniform notification form’) or the uniform instrument permitting enforcement in the requested Member State referred to in Article 12 of that Directive shall be signed by a duly authorized official of the applicant authority;

(c) if the request is accompanied by a copy of a document other than the uniform notification form or the uniform instrument permitting enforcement in the requested Member State, the applicant authority shall certify the conformity of this copy with the original, by stating in this copy, in the official language or one of the official languages of the Member State in which it is situated, the words ‘certified a true copy’, the name of the certifying official and the date of that certification.

For the purposes of point (b) of the first subparagraph, the Member States shall use the uniform notification form established in accordance with the model set out in Annex I to this Regulation and the uniform instrument permitting enforcement in the requested Member State established in accordance with the model set out in Annex II to this Regulation.

Article 3

A request for information, recovery or precautionary measures may relate to any of the following persons:

(a) the principal debtor or a co-debtor;

(b) a person other than a (co-)debtor, liable for settlement of the taxes, duties and other measures, or for other claims relating to these taxes, duties and other measures under the law in force in the Member State in which the applicant authority is situated;

(c) any third party holding assets belonging to or having debts towards one of the persons referred to in points (a) or (b).

Article 4

Information and other particulars communicated by the requested authority to the applicant authority pursuant to Articles 5(1), 8, 10 and 16(1) of Directive 2010/24/EU shall be conveyed in the official language or one of the official languages of the Member State of the requested authority or in another language agreed between the applicant and requested authorities.

Article 5

If the requested authority refuses to handle a request for assistance, it shall notify the applicant authority of the reasons for its refusal, specifying the provisions of Directive 2010/24/EU on which it relies. Such notification shall be given by the requested authority as soon as it has taken its decision and in any event within 1 month of the date of the acknowledgement of the receipt of the request.

Article 6

Each request for information or for recovery or precautionary measures shall indicate whether a similar request has been addressed to any other authority.

CHAPTER II

REQUESTS FOR INFORMATION

Article 7

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

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 8

In any event, at the end of 6 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 which it has conducted in order to obtain the information requested.

On the basis of the information received from the requested authority, the applicant authority may request the requested authority to continue its investigation. That request shall be made within 2 months of 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 9

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.

CHAPTER III

REQUESTS FOR NOTIFICATION

Article 10

The uniform notification form accompanying the request pursuant to the second subparagraph of Article 8(1) of Directive 2010/24/EU shall be completed by or under the responsibility of the applicant authority. It shall provide information to the addressee with regard to the documents for which notification assistance has been requested.

With regard to the information mentioned in the uniform notification form, the following shall apply:

(a) the amount of the claim shall be mentioned where already established;

(b) the indication of the period within which notification is to be effected may be done by an indication of the date before which the applicant authority intends the notification to take place.

Article 11

The request for notification may relate to any person referred to in Article 3(c) of Directive 2010/24/EU who, in accordance with the law in force in the applicant Member State, is required to be informed of any document which concerns that person.

Article 12

Upon receipt of the request for notification, the requested authority shall take the necessary measures to effect notification in accordance with the law in force in the Member State in which it is situated.

If necessary, without prejudice to 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.

Article 13

Article 14

For the purposes of notification, the requested Member State may use the uniform notification form, referred to in Article 10(1) in its official language or in one of its official languages in accordance with its national law.

CHAPTER IV

REQUESTS FOR RECOVERY OR FOR PRECAUTIONARY MEASURES

Article 15

Article 16

The administrative penalties, fines, fees and surcharges referred to in Article 2(2)(a) of Directive 2010/24/EU and the interest and costs referred to in Article 2(2)(c) of that Directive which, in accordance with the rules in force in the applicant Member State, may be due from the date of the initial instrument permitting enforcement until the date before the date on which the recovery request is sent, may be added in the uniform instrument permitting enforcement in the requested Member State.

Article 17

The addressee of a request for recovery or precautionary measures may not rely on the notification or communication of the uniform instrument permitting enforcement in the requested Member State to claim a prolongation or a re-opening of the time period to contest the claim or the initial instrument permitting enforcement if that has been validly notified.

Article 18

Article 19

Article 20

On the basis of the information received from the requested authority, the applicant authority may request the latter to re-open the procedure for recovery or for precautionary measures. That request shall be made within 2 months of 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 21

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. Upon a reasoned request from the requested authority, the applicant authority shall transfer the sums reimbursed and the compensation paid within 2 months of the receipt of that request.

Article 22

If, at the time when the requested authority is informed of the reduction in 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 23 has not yet been initiated, the requested authority shall repay the amount overpaid to the person entitled thereto.

That amended request shall, as far as possible, be dealt with by the requested authority at the same time as the initial request from the applicant authority. Where, in view of the state of progress of the existing procedure, consolidation of the amended request with the initial request is not possible, the requested authority shall comply with the amended request only if it concerns an amount not less than that referred to in Article 18(3) of Directive 2010/24/EU.

Article 23

The transfer of the recovered amounts shall take place within two months of the date on which recovery was effected unless otherwise agreed between the Member States.

However, if recovery measures applied by the requested authority are contested for a reason not falling within the responsibility of the applicant Member State, the requested authority may wait to transfer any sums recovered in relation to the applicant Member State’s claim, until the dispute is settled, if the following conditions are simultaneously fulfilled:

(a) the requested authority finds it likely that the outcome of this contestation will be favorable to the party concerned, and

(b) the applicant authority has not declared that it will reimburse the sums already transferred if the outcome of that contestation is favorable to the party concerned.

If the applicant authority has made a declaration to reimburse in accordance with point (b) of the third subparagraph, it shall return the recovered amounts already transferred by the requested authority within 1 month of the receipt of the request for reimbursement. Any other compensation due shall, in that case, be borne solely by the requested authority.

Article 24

Regardless of any amounts collected by the requested authority by way of the interest referred to in Article 13(4) of Directive 2010/24/EU, a claim shall be deemed recovered in proportion to the recovery of the amount expressed in the national currency of the Member State of the requested authority, on the basis of the exchange rate referred to in Article 18(2) of this Regulation.

CHAPTER V

FINAL PROVISIONS

Article 25

Regulation (EC) No 1179/2008 is hereby repealed.

Article 26

This Regulation shall enter into force the 20th day following its publication in the Official Journal of the European Union.

It shall apply from 1 January 2012.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

ANNEX I

Uniform notification form providing information about notified document(s)

(to be transmitted to the addressee of the notification)

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This document, established in accordance with □ Article 10 of Commission Implementing Regulation (EU) No 1189/2011 accompanies document(s) hereby notified by the competent authority of the following State: [name of requested State].

This notification concerns documents of the competent authorities of the following State: [name of applicant State], which asked for notification assistance, in accordance with □ Article 8 of Council Directive 2010/24/EU.

A. ADDRESSEE OF THE NOTIFICATION

— Name:

— Address (known or assumed):

— Other data relevant to the identification of the addressee:

B. PURPOSE OF THE NOTIFICATION

This notification is intended:

□ to inform the addressee, about the document(s) to which this document is attached.

□ to interrupt the period of limitation with regard to the claim(s) mentioned in the notified document(s).

□ to confirm the addressee, about his/her obligation to pay the amounts mentioned under point D.

Please note that in case of non-payment, the authorities may take enforcement and/or precautionary measures to ensure the recovery of the claim(s). This may cause extra costs charged to the addressee.

You are the addressee of this notification, as you are considered to be:

□ the principal debtor

□ a co-debtor

□ a person other than the (co-)debtor, liable for settlement of the taxes, duties and other measures, or for other claims relating to these taxes, duties and other measures, under the laws in force in the applicant State

□ a person other than the (co-)debtor, holding assets belonging to, or having debts towards, the (co-)debtor or to any other person liable

□ a third party which may become affected by enforcement measures concerning other persons

(The following information will appear if the addressee of the notification is a person other than the (co-)debtor, holding assets belonging to, or having debts towards, the (co-)debtor or to any other person liable, or a third party which may become affected by enforcement measures concerning other persons:

The notified documents concern claims relating to taxes and duties, for which the following person(s) is (are) liable as

□ the principal debtor: [name and address (known or assumed)]

□ a co-debtor: [name and address (known or assumed)]

□ a person other than the (co-)debtor, liable for settlement of the taxes, duties and other measures, or for other claims relating to these taxes, duties and other measures, under the laws in force in the applicant State: [name and address (known or assumed)]).

The applicant authority of the applicant State (name of the applicant State) invited the competent authorities of the requested State (name of the requested State) to make this notification before [date]. Please note that this date is not specifically related to any period of limitation.

C. OFFICE(S) RESPONSIBLE FOR THE NOTIFIED DOCUMENT(S)

Office responsible with regard to the attached document(s):

— Name:

— Address:

— Other contact details:

— Language(s) in which this office can be contacted:

Further information about □ the notified document(s) □ and/or the possibility to contest the obligations can be obtained

□ at the abovementioned office responsible with regard to the attached document(s), and/or

□ from the following office: — Name: — Address: — Other contact details: — Language(s) in which this office can be contacted:

D. DESCRIPTION OF THE NOTIFIED DOCUMENT(S)

Document [number]

— Reference number:

— Date of establishment:

— Nature of the notified document: □ Tax assessment □ Payment order □ Decision following an administrative appeal □ Other administrative document: □ Judgment or order of: □ Other judicial document:

— Name of the claim(s) concerned (in the language of the applicant State):

— Nature of the claim(s) concerned: □ a) customs duties □ b) value added tax □ c) excise duties □ d) tax on income or capital □ e) tax on insurance premiums □ f) inheritance and gift taxes □ g) national taxes and duties on immovable property, other than the abovementioned ones □ h) national taxes and duties on the use or ownership of means of transport □ i) ther taxes and duties levied by or on behalf of the applicant State □ j) taxes and duties levied by or on behalf of territorial or administrative subdivisions of the applicant State, excluding taxes and duties levied by local authorities □ k) taxes and duties levied by or on behalf of local authorities □ l) other tax-based claim □ m) refunds, interventions and other measures forming part of the system of total or partial financing of the European Agricultural Guarantee Fund (EAGF) and the European Agricultural Fund for Rural Development (EAFRD), including sums to be collected in connection with these actions, and levies and other duties provided for under the common organisation of the market for the sugar sector

— Amount of the claim(s) concerned: □ Principal amount: □ Administrative penalties and fines: □ Interest up to [date]: □ Costs up to [date]: □ Fees for certificates and similar documents issued in connection with administrative procedures related to the claim mentioned under point [x]: □ Total amount for this (these) claim(s):

— The amount mentioned under point [x] should be paid: □ before: □ within [number] days following the date of this notification □ without any further delay

— This payment should be made to: — Holder of the bank account: — International Bank Account Number (IBAN): — Bank Identification Code (BIC): — Name of the bank:

— Reference to be used for the payment:

— The addressee can reply to the document(s) that is (are) hereby notified. □ Last day for replying: □ Time period for replying: — Name and address of the authority to whom a reply can be sent:

— Possibility to contest: □ The period to contest the claim or the notified document(s) has already come to its end. □ Last day for contesting the claim: □ Time period to contest the claim: [number of days] following □ the date of this notification. □ the establishment of the notified document(s) □ another date: — Name and address of the authority where a contestation has to be submitted: Please note that disputes concerning the claim, the instrument permitting enforcement or any other document originating from the authorities of the applicant State (name of applicant State), fall within the competence of the competent bodies of the applicant State (name of applicant State), in accordance with □ Article 14 of Directive 2010/24/EU. Any such dispute is governed by the procedural and language rules applying in the applicant State (name of applicant State). □ Please note that the recovery may begin before the end of the period within which the claim may be contested.

— Other information:

ANNEX II

Uniform instrument permitting enforcement of claims covered by □ Directive 2010/24/EU

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