THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures, as last amended by Directive 2001/44/EC, and in particular Article 22 thereof,
Whereas:
(1)
The system of mutual assistance between the competent authorities of Member States, as set out in Directive 76/308/EEC, has been amended as regards the information to be supplied to the applicant authority, the notification of the addressee concerning the applicable instruments and decisions, the adoption of precautionary measures, and the recovery by the requested authority of claims on behalf of the applicant authority.
(2)
As regards each of those aspects, therefore, Commission Directive 77/794/EEC of 4 November 1977 laying down detailed rules for implementing certain provisions of Directive 76/308/EEC on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of agricultural levies and customs duties, and in respect of value added tax, as last amended by Directive 86/489/EEC, should be amended accordingly.
(3)
Furthermore, detailed rules should be laid down concerning the means by which communications between authorities may be transmitted.
(4)
In the interests of clarity, Directive 77/794/EEC should be replaced.
(5)
The measures provided for in this Directive are in accordance with the opinion of the Committee on Recovery,
HAS ADOPTED THIS DIRECTIVE: