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Council Directive 2008/55/EC (repealed)Show full title

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assistance for the recovery of claims relating to certain levies, duties, taxes and other measures (Codified version) (repealed)

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  1. Introductory Text

  2. Article 1.This Directive lays down the rules to be incorporated into...

  3. Article 2.This Directive shall apply to all claims relating to: refunds,...

  4. Article 3.For the purposes of this Directive: ‘applicant authority’ means the...

  5. Article 4.(1) At the request of the applicant authority, the requested...

  6. Article 5.(1) The requested authority shall, at the request of the...

  7. Article 6.At the request of the applicant authority, the requested authority...

  8. Article 7.(1) The request for recovery of a claim which the...

  9. Article 8.The instrument permitting enforcement of the claim shall be directly...

  10. Article 9.(1) Claims shall be recovered in the currency of the...

  11. Article 10.Notwithstanding the second paragraph of Article 6, the claims to...

  12. Article 11.The requested authority shall inform the applicant authority immediately of...

  13. Article 12.(1) If, in the course of the recovery procedure, the...

  14. Article 13.On a reasoned request by the applicant authority, the requested...

  15. Article 14.The requested authority shall not be obliged: to grant the...

  16. Article 15.(1) Questions concerning periods of limitation shall be governed solely...

  17. Article 16.Documents and information sent to the requested authority pursuant to...

  18. Article 17.Requests for assistance, the instrument permitting the enforcement and other...

  19. Article 18.(1) The requested authority shall recover from the person concerned...

  20. Article 19.Member States shall provide each other with a list of...

  21. Article 20.(1) The Commission shall be assisted by the recovery committee...

  22. Article 21.The Committee may examine any matter concerning the application of...

  23. Article 22.The detailed rules for implementing Articles 4(2) and (4), 5(2)...

  24. Article 23.This Directive shall not prevent a greater measure of mutual...

  25. Article 24.Each Member State shall inform the Commission of the measures...

  26. Article 25.Directive 76/308/EEC, as amended by the acts listed in Annex...

  27. Article 26.This Directive shall enter into force on the 20th day...

  28. Article 27.This Directive is addressed to the Member States.

  29. Signature

    1. ANNEX I

      1. PART A Repealed Directive with its successive amendments

      2. PART B Amended acts which are not repealed

      3. PART C List of time-limits for transposition into national law

    2. ANNEX II

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