COM (2009) 28 – Proposal concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures.
The proposal seeks to extend the mutual recovery assistance to other taxes and duties than those already covered and extend to compulsory social security contributions.
It also seeks to adopt uniform instruments permitting enforcement or precautionary measures so as to avoid problems of recognition and translation of instruments emanating from another Member State. For the same reason, it is calls for the adoption of a standard form for the notification of documents, relating to these claims, on the territory of another Member State.
The Commission proposes that national officials should have the competence to act on the territory of other Member States, and that a system of spontaneous information exchange should be developed.
It also calls for conditions for requesting assistance to become less strict, at least in certain circumstances, in order to improve recovery chances. The proposal tackles common request forms to facilitate the assistance and considers other revisions aimed at facilitating practical assistance and making the application of legislation easier.