Council Directive 2008/55/EC (repealed)Show full title

Article 2

This Directive shall apply to all claims relating to:

(a)

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;

(b)

levies and other duties provided for under the common organisation of the market for the sugar sector;

(c)

import duties;

(d)

export duties;

(e)

value added tax;

(f)

excise duties on:

(i)

manufactured tobacco,

(ii)

alcohol and alcoholic beverages,

(iii)

mineral oils;

(g)

taxes on income and capital;

(h)

taxes on insurance premiums;

(i)

interest, administrative penalties and fines, and costs incidental to the claims referred to in points (a) to (h), with the exclusion of any sanction of a criminal nature as determined by the laws in force in the Member State in which the requested authority is situated.

It shall also apply to claims relating to taxes which are identical or analogous to the taxes on insurance premiums referred to in Article 3(6) which supplement or replace them. The competent authorities of the Member States shall communicate to each other and to the Commission the dates of entry into force of such taxes.