Keywords
Summary

Keywords

Approximation of laws – Mutual assistance for the recovery of customs duties – Directive 76/308 – Temporal application – Application to claims which arose before the entry into force of the directive in the State where the requested authority is situated

(Council Directive 76/308)

Summary

Directive 76/308 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 the agricultural levies and customs duties, is to be interpreted as applying to customs claims which arose in one Member State under an instrument issued by that State before that directive entered into force in the other Member State, where the requested authority is situated.

Since the purpose of the directive is to eliminate obstacles to the functioning of the common market arising from problems related to the crossborder recovery of the claims referred to and to prevent fraudulent operations, it is conceivable that the directive may apply to claims existing at the time it entered into force in the State where the requested authority is situated.

(see paras 22-23, operative part)