Oostenrijk en Italië gedaagd voor Europees Hof inzake nationale regelgeving voor belastingteruggaaf (en)

The Commission has officially asked Austria and Italy to notify it of measures they have taken to implement Directive 2002/94/EC on mutual assistance for the recovery of claims. The Directive plays an important role in cooperation between Member States to ensure that tax legislation is correctly applied and to combat fraud. The requests are presented in the form of reasoned opinions, the second stage of the infringement procedure provided for in Article 226 of the EC Treaty. If the Commission receives no satisfactory reply within two months, it may bring the matter before the Court of Justice.

The quest for better governance in the application of Community law demands strict adherence by Member States to the implementation of Community directives.

Commission Directive 2002/94/EC of 9.12.2002 lays down detailed rules for implementing certain provisions of Council Directive 76/308/EEC of 15.3.1976 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures. It replaces Directive 77/794/EEC, as last amended by Directive 86/489/EEC. The amendments relate in particular to 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.

The Directive requires Member States to bring their legislation into line by 30.4.2003 at the latest and to notify the Commission immediately. As far as the Commission is aware, the measures have not yet been adopted in Austria or in Italy, no communication having been submitted to the Commission.

Recent information on infringement proceedings against Member States can be found at the following website:

http://europa.eu.int/comm/secretariat_general/sgb/droit_com/index_en.htm