L 84 Official Journal

ISSN 1725-2555 Official Journal L 84 of the European Union Volume 53 English edition Legislation 31 March 2010 Contents I Legislative acts DIRECTIVES ★ Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures . 1 II Non-legislative acts REGULATIONS ★ Implementing Regulation of the Council (EU) No 270/2010 of 29 March 2010 amending Regulation (EC) No 452/2007 imposing a definitive anti-dumping duty on imports of ironing boards originating, inter alia, in the People’s Republic of China . 13 ★ Commission Regulation (EU) No 271/2010 of 24 March 2010 amending Regulation (EC) No 889/2008 laying down detailed rules for the implementation of Council Regulation (EC) No 834/2007, as regards the organic production logo of the European Union . 19 ★ Commission Regulation (EU) No 272/2010 of 30 March 2010 amending Regulation (EC) No 972/2006 laying down special rules for imports of Basmati rice and a transitional control system for determining their origin . 23 (Continued overleaf) Price: EUR 4 Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period. The titles of all other acts are printed in bold type and preceded by an asterisk. EN Contents (continued) ★ Commission Regulation (EU) No 273/2010 of 30 March 2010 amending Regulation (EC) No 474/2006 establishing the Community list of air carriers which are subject to an operating ban within the Community ( 1 ) . 25 Commission Regulation (EU) No 274/2010 of 30 March 2010 establishing the standard import values for determining the entry price of certain fruit and vegetables . 50 DECISIONS 2010/192/EU: ★ Commission Decision of 29 March 2010 exempting exploration for and exploitation of oil and gas in England, Scotland and Wales from the application of Directive 2004/17/EC of the European Parliament and of the Council coordinating the procurement procedures of entities operating in the water, energy, transport and postal services sectors (notified under document C(2010) 1920) ( 1) . 52 2010/193/EU: ★ Commission Decision of 29 March 2010 amending Decision 2003/135/EC as regards the eradi cation and emergency vaccination plans for classical swine fever in feral pigs in certain areas of North Rhine-Westphalia and Rhineland-Palatinate (Germany) (notified under document C(2010) 1931) . 56 EN ( 1 ) Text with EEA relevance 31.3.2010 EN Official Journal of the European Union L 84/1 I (Legislative acts) DIRECTIVES COUNCIL DIRECTIVE 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures THE COUNCIL OF THE EUROPEAN UNION, it were codified by 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 ( 4). Having regard to the Treaty on the Functioning of the European Union, and in particular Articles 113 and 115 thereof, Having regard to the proposal from the European Commission, (3) Those arrangements, however, while providing a first step towards improved recovery procedures within the Having regard to the opinion of the European Parliament ( 1), Union by approximating applicable national rules, have proved insufficient to meet the requirements of the internal market as it has evolved over the last 30 years. Having regard to the opinion of the European Economic and Social Committee ( 2 ), Acting in accordance with a special legislative procedure, (4) To better safeguard the financial interests of the Member States and the neutrality of the internal market, it is necessary to extend the scope of mutual assistance for recovery to claims relating to taxes and duties not yet Whereas: covered by mutual assistance for recovery, whilst in order to cope with the increase in assistance requests and to deliver better results, it is necessary to make assistance (1) Mutual assistance between the Member States for the more efficient and effective and to facilitate it in practice. recovery of each others’ claims and those of the Union In order to fulfil these objectives, important adaptations with respect to certain taxes and other measures are necessary, whereby a mere modification of the contributes to the proper functioning of the internal existing Directive 2008/55/EC would not be sufficient. market. It ensures fiscal neutrality and has allowed The latter should therefore be repealed and replaced by Member States to remove discriminatory protective a new legal instrument which builds on the achievements measures in cross-border transactions designed to of Directive 2008/55/EC but provides for clearer and prevent fraud and budgetary losses. more precise rules where necessary. (2) Arrangements for mutual assistance for recovery were first set out in Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery (5) Clearer rules would promote a wider information of claims resulting from operations forming part of the exchange between Member States. They would also system of financing the European Agricultural Guidance ensure that all legal and natural persons in the Union and Guarantee Fund, and of the agricultural levies and are covered, taking into account the ever increasing range customs duties ( 3 ). That Directive and the acts amending of legal arrangements, including not only traditional arrangements such as trusts and foundations, but any 1 ( ) Opinion of 10 February 2010 (not yet published in the Official new instrument which may be set up by taxpayers Journal). ( 2 ) Opinion of 16 July 2009 (not yet published in the Official Journal). ( 3 ) OJ L 73, 19.3.1976, p. 18. ( 4 ) OJ L 150, 10.6.2008, p. 28. L 84/2 EN Official Journal of the European Union 31.3.2010 in the Member States. They would furthermore make it legislation on the guarantees that can be requested from possible to take account of all forms that claims of the taxpayers not established within the national territory, public authorities relating to taxes, duties, levies, refunds the possibilities for requesting recovery or precautionary and interventions may take, including all pecuniary measures in another Member State should be extended. claims against the taxpayer concerned or against a third As the age of a claim is a critical factor, it should be party which substitute the original claim. Clearer rules are possible for Member States to make a request for mutual primarily necessary to define better the rights and assistance, even though the domestic means of recovery obligations of all the parties concerned. have not yet been fully exhausted, inter alia, where recourse to such procedures in the applicant Member State would give rise to disproportionate difficulty. (6) This Directive should not affect the Member States’ competence to determine the recovery measures available under their internal legislation. However, it is necessary to ensure that neither disparities between (11) A general obligation to communicate requests and national laws nor lack of coordination between documents in a digital form and via an electronic competent authorities jeopardise the seamless operation network, and with precise rules on the use of of the mutual assistance system provided for in this languages for requests and documents, should allow Directive. Member States to handle requests faster and more easily. (7) Mutual assistance may consist of the following: the requested authority may supply the applicant authority (12) During the recovery procedure in the requested Member with the information which the latter needs in order to State, the claim, the notification made by the authorities recover claims arising in the applicant Member State and of the applicant Member State or the instrument au- notify to the debtor all documents relating to such claims thorising its enforcement might be contested by the emanating from the applicant Member State. The person concerned. It should be laid down that in such requested authority may also recover, at the request of cases the person concerned should bring the action the applicant authority, the claims arising in the applicant before the competent body of the applicant Member Member State, or take precautionary measures to State and that the requested authority should suspend, guarantee the recovery of these claims. unless the applicant authority requests otherwise, any enforcement proceedings which it has begun until a decision is taken by the competent body of the applicant Member State. (8) The adoption of a uniform instrument to be used for enforcement measures in the requested Member State, as well as the adoption of a uniform standard form for notification of instruments and decisions relating to the claim, should resolve the problems of recognition and (13) To encourage Member States to devote sufficient translation of instruments emanating from another resources to the recovery of other Member States’ Member State, which constitute a major cause of the claims, the requested Member State should be able to inefficiency of the current arrangements for assistance. recover the costs related to recovery from the debtor. (9) A legal basis for exchange of information without prior (14) Efficiency would be best achieved if, when executing a request on specific tax refunds should be created. For request for assistance, the requested authority could make reasons of efficiency, it should also be rendered use of the powers provided under its national laws possible for tax officials of a Member State to attend applying to claims concerning the same or similar or to participate in administrative enquiries in another taxes or duties. In the absence of a similar tax or duty, Member State. Provision should also be made for more the most appropriate procedure would be that provided direct information exchange between services with a view under the laws of the requested Member State which to making assistance faster and more efficient.

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