council direct ec june amend direct eec mutual assist recoveri claim result oper form part system financ european agricultur guidanc guarante fund agricultur levi custom duti respect ad tax excis duti council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe exist arrang mutual assist recoveri set direct eec modifi meet threat financi interest commun member state intern market pose develop fraud context intern market commun nation financi interest increasingli threaten fraud protect safeguard competit fiscal neutral intern market order safeguard financi interest member state neutral intern market claim relat tax incom capit tax insur premium ad scope mutual assist provid direct eec order permit effici effect recoveri claim respect request recoveri made instrument permit enforc claim principl treat instrument member state request author situat mutual assist recoveri save except circumst base financi benefit interest result obtain member state agre reimburs arrang recoveri pose specif problem measur implement direct adopt accord council decis ec june lai procedur exercis implement power confer commiss direct eec amend adopt direct articl direct eec amend titl replac quot council direct eec march mutual assist recoveri claim relat levi duti tax measur quot articl replac quot articl direct appli claim relat refund intervent measur form part system total partial financ european agricultur guidanc guarante fund eaggf includ sum collect connect action levi duti provid common organis market sugar sector import duti export duti ad tax excis duti manufactur tobacco alcohol alcohol beverag miner oil tax incom capit tax insur premium interest administr penalti fine cost incident claim refer point exclus sanction crimin natur determin law forc member state request author situat quot articl indent ad quot import duti mean custom duti charg equival effect import import charg laid framework common agricultur polici specif arrang applic good result process agricultur product export duti mean custom duti charg equival effect export export charg laid framework common agricultur polici specif arrang applic good result process agricultur product tax incom capit mean enumer articl direct eec read conjunct articl direct tax insur premium mean gt tabl gt direct appli claim relat ident analog tax supplement replac tax insur premium refer sixth indent compet author member state commun commiss date entri forc tax quot articl word quot address quot replac quot address relev inform relat identif applic author access quot articl word quot address quot replac quot address relev inform relat identif applic author access quot articl replac quot articl request recoveri claim applic author address request author accompani offici certifi copi instrument permit enforc issu member state applic author situat origin certifi copi document recoveri applic author make request recoveri claim instrument permit enforc contest member state situat case subparagraph articl appli member state situat appli recoveri procedur basi instrument refer paragraph measur result payment full claim request recoveri address relev inform relat identif person concern parti hold asset address relev inform relat identif applic author refer instrument permit enforc issu member state applic author situat natur amount claim includ princip interest penalti fine cost due currenc member state author situat date notif instrument addresse applic author request author date period enforc law forc member state applic author situat relev inform request recoveri declar applic author confirm condit set paragraph fulfil relev inform relat matter gave rise request recoveri knowledg applic author forward request author articl instrument permit enforc claim directli recognis automat treat instrument permit enforc claim member state request author situat notwithstand paragraph instrument permit enforc claim accord provis forc member state request author situat accept recognis supplement replac instrument authoris enforc territori member state month date receipt request recoveri member state endeavour complet accept recognit supplement replac case subparagraph appli refus instrument permit enforc properli drawn request author inform applic author ground exceed period month formal give rise contest connect claim instrument permit enforc issu applic author articl appli articl claim recov currenc member state request author situat entir amount claim recov request author remit request author applic author request author law regul administr provis forc member state situat permit consult applic author debtor time pai authoris payment instal interest charg request author respect extra time pai remit member state applic author situat date instrument permit enforc recoveri claim directli recognis accept recognis supplement replac accord articl interest charg late payment law regul administr provis forc member state request author situat remit member state applic author situat articl notwithstand articl claim recov necessarili benefit privileg accord similar claim aris member state request author situat quot articl amend ad sentenc quot applic author request accord subparagraph quot subparagraph ad quot notwithstand subparagraph paragraph applic author accord law regul administr practic forc member state situat request request author recov contest claim relev law regul administr practic forc member state request author situat action result contest subsequ favour debtor applic author liabl reimburs sum recov compens due accord law forc member state request author situat quot articl paragraph replac quot request author oblig grant assist provid articl recoveri claim situat debtor creat econom social difficulti member state author situat law regul administr practic forc member state request author situat action similar nation claim grant assist provid articl initi request articl appli claim year date moment instrument permit recoveri establish accord law regul administr practic forc member state applic author situat date request case claim instrument contest time limit begin moment applic state establish claim enforc order permit recoveri longer contest quot articl word quot relev document quot replac quot instrument permit enforc relev document quot articl replac quot articl request author recov person concern retain cost link recoveri incur accord law regul member state situat appli similar claim member state renounc claim refund cost result mutual assist grant pursuant direct recoveri pose specif problem concern larg amount cost relat fight organis crime applic request author agre reimburs arrang specif case question member state applic author situat remain liabl member state request author situat cost loss incur result action held unfound substanc claim valid instrument issu applic author concern quot articl replac quot articl commiss assist recoveri committe hereinaft refer committe compos repres member state chair repres commiss refer made paragraph articl decis ec appli period refer articl decis ec set month committe adopt rule procedur quot articl replac quot articl detail rule implement articl articl determin mean commun author transmit rule convers transfer sum recov fix minimum amount claim give rise request assist adopt accord procedur laid articl quot paragraph ad articl quot member state inform commiss annual number request inform notif recoveri receiv year amount claim involv amount recov commiss report biennial european parliament council made arrang result achiev quot articl member state bring forc law regul administr provis compli direct june forthwith inform commiss thereof member state adopt measur refer direct accompani refer occas offici public method make refer laid member state member state commun commiss text main provis nation law adopt field cover direct tabl show provis direct correspond nation provis adopt articl direct enter forc dai public offici journal european commun articl direct address member state göteborg june council presid ringholm oj oj oj opinion deliv publish offici journal oj oj direct amend act access oj council direct eec decemb mutual assist compet author member state field direct taxat oj direct amend act access