Law on the implementation of mutual assistance in the recovery of claims relating to certain taxes, levies and other measures between the Member States of the European Union (EU Law on the Rights of Enforcement of the European Union)

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EUBeitrG

Date of completion: 07.12.2011

Full quote:

" EU Law of 7 December 2011 (BGBl. I p. 2592), as defined by Article 21 of the Law of 26 June 2013 (BGBl. I p. 1809) "

Status:

Amended by Art. 21 G v. 26.6.2013 I 1809

For more details, please refer to the menu under Notes

Footnote

(+ + + Text evidence from: 1.1.2012 + + +) 

  

The G was decided as Article 1 G v. 7.12.2011 I 2592 of the Bundestag with the consent of the Bundesrat. It's gem. Article 25 (1) of this Act entered into force on 1 January 2012. Unofficial table of contents

Content Summary

Section 1

General provisions

§ 1	Scope and applicable law
§ 2	Definitions
§ 3	Competence and audit powers for requests
§ 4	Responsibility for the execution of incoming requests

Section 2

Issuing information

§ 5	Providing information on request to other Member States
§ 6	Granting of information to other Member States without request

Section 3

Delivery of documents

§ 7	Requests for delivery from other Member States
§ 8	Requests for delivery to other Member States

Section 4

Driving and securing measures

§ 9	Requests for assistance from other Member States
§ 10	Requests for assistance in other Member States
§ 11	Amendment or withdrawal of the recovery request
§ 12	Request for security measures
§ 13	Disputes
§ 14	Grounds for refusal
§ 15	Statute of limitations
§ 16	Cost

Section 5

General provisions

§ 17	Presence of officials of other Member States in the country
§ 18	Presence of German officials in other Member States
§ 19	Standard form sheets and communication media
§ 20	Languages
Section 21	Forwarding of information and documents

Section 6

Final provisions

Section 22

Application of other agreements in support of recovery

Section 1
General provisions

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§ 1 Scope and applicable law

(1) This Act lays down detailed rules for mutual assistance between Germany and the other Member States of the European Union (Member States) in order to assert the claims made in the Member States. Claims within the meaning of this Act are:

1.

Taxes and charges of all kinds which are levied

a)

from one or for a Member State or its territory or administrative units, including the local authorities, or

b)

for the European Union;

2.

Refunds, interventions and other measures which form part of the system of full financing or partial financing of the European Agricultural Guarantee Fund or the European Agricultural Fund for the Development of the European Agricultural Fund for Agriculture and Rural Development rural areas, including the contributions to be made in the context of these actions;

3.

Levies and other levies within the framework of the common organisation of agricultural markets for the sugar sector.

(2) The scope of application of this law shall also include:

1.

Fines, fines, fees and surcharges in respect of claims,

a)

for their recovery pursuant to paragraph 1, may be requested for mutual assistance; and

b)

have been imposed by the authorities responsible for the collection of the taxes or charges in question or the carrying out of the administrative enquiries necessary for them, or by the administrative bodies or courts at the request of those authorities have been confirmed;

2.

Fees for certificates and similar documents issued in connection with administrative procedures relating to taxes or charges;

3.

interest and costs relating to claims for whose recovery may be requested in accordance with paragraph 1 or in accordance with points 1 and 2.

(3) The scope of this Act does not include:

1.

Contributions and levies, as well as related charges and fees, in accordance with the Social Code, the laws referred to in § 68 of the First Book of the Social Code and the Law on Enforcement Compensation;

2.

charges other than those referred to in paragraph 2;

3.

contractual fees, such as payments to public utilities;

4.

criminal penalties imposed on the basis of an indictdown in criminal proceedings, or other criminal sanctions not covered by paragraph 2 (1).

(4) In the case of a request under this Act, the provisions of the Tax Code shall apply in accordance with, to the extent that this Act does not determine otherwise. The Federal Ministry of Finance has adopted administrative regulations in order to implement the tax system. Unofficial table of contents

§ 2 Definitions

(1) "Person" is

1.

a natural person,

2.

a legal person,

3.

an association of persons who has been granted the legal capacity but which does not have the legal status of a legal person, or

4.

any other legal form of any kind, with or without general legal capacity, which possesses or manages property which, including the income obtained from it, is subject to one of the taxes covered by Section 1.

(2) The Beitfriction Directive within the meaning of this Act, as well as the Income Tax Act, the Corporate Tax Act and the Trade Tax Act, refers to the Council Directive 2010 /24/EU of 16 March 2010 on mutual assistance in the recovery of Claims relating to certain taxes, charges and other measures (OJ C 327, 30.4.2004, p 1), as amended. Unofficial table of contents

§ 3 Competence and audit powers for requests

(1) The Federal Ministry of Finance shall be the competent authority exclusively within the meaning of Article 4 (1) of the Beitfriction Directive and the central liaison office within the meaning of Article 4 (2) of the Beitfriction Directive. The following liaison offices shall be appointed for the examination and processing of requests:

1.

in the cases referred to in Section 5 (1) (5) of the Finance Administration Act, the Federal Central Office for Taxes,

2.

for the area of customs administration in accordance with Section 12 (2) of the Finance Management Act, the Federal Office for Enforcement of Customs at the Main Customs Office in Hanover.

The liaison offices are responsible for communicating with the requesting authorities, the other liaison offices or the European Commission. The liaison offices shall examine requests for their admissibility under this Act and process them. They shall also be responsible for checking whether the mutual assistance referred to in Article 14 (2) has to be maintained. (2) Incoming requests shall be made by the liaison offices in accordance with the provisions of paragraph 1, sentences 4 and 5, to those responsible for the implementation of the mutual assistance referred to in § 4 (1) referred to in paragraph 1. Outgoing requests shall be drawn up by the enforcement authorities referred to in Article 4 (1) or (2) and shall be sent to the competent foreign authority through the liaison offices after the appropriate examination referred to in the fourth sentence of paragraph 1. Unofficial table of contents

§ 4 Competence for the execution of incoming requests

(1) The following authorities shall take mutual assistance in accordance with this Act and shall thereafter provide assistance (enforcement authorities):

1.

the financial offices for claims

a)

of taxes on income, income or assets,

b)

of turnover taxes, in so far as they are not owed to them as import duties,

c)

of other taxes and charges within the meaning of Article 1 (1) (1), unless the principal offices are responsible,

d)

in accordance with Article 1 (2), insofar as they are related to the taxes referred to in points (a) to (c);

2.

the main offices for

a)

Refunds, interventions and other measures of the European Agricultural Guarantee Fund and of the European Agricultural Fund for Rural Development under Council Regulations (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (OJ C 139, 1), as last amended by Regulation (EC) No 473/2009 (OJ L 145, 31.5.2009, p. 3), and (EC) No 1698/2005 of the Council of 20 September 2005 on support for rural development by the European Agricultural Fund for Rural Development (OJ L 145, 31.5.2005, p. 1, L 67, 11.3.2008, p. 22), as last amended by Regulation (EC) No 473/2009 (OJ L 378, 27.12.2009, p. OJ L 144, 9.6.2009, p. 3), as amended,

b)

Levies and other levies in the sugar sector in accordance with Council Regulation (EC) No 1234/2007 of 22 June 2007. 1 October 2007 on a common organisation of agricultural markets and on specific provisions for certain agricultural products (OJ L 327, 28.12.2007, p. 1), as amended,

c)

Import and export duties,

d)

excise duties,

e)

other taxes, the establishment, collection or enforcement of which also fall within the competence of the customs administration,

f)

Claims in accordance with Article 1 (2), in so far as they are related to the duties and taxes referred to in points (a) to (e).

The local jurisdiction shall be governed by the third section of the first part of the tax code. (2) The municipalities and congregations may take advantage of mutual assistance in accordance with the provisions of this Act. (3) The Federal Ministry of Finance, with the agreement of the competent national authorities, may, in the case of enforcement, be able to assist in the enforcement of the provisions of paragraph 1 (1) (1) (1) of the Act of the European Union. shall be delegated to the authorities. The transfer is to be published in the Federal Tax Bulletin.

Section 2
Issuing information

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§ 5 Share of information to other Member States upon request

Upon request, the liaison office shall communicate to the Member State any information which is likely to be significant in the recovery of a claim in accordance with § 1. In order to obtain this information, the executing authority shall arrange for any administrative enquiries necessary for that purpose to be carried out in comparable cases in accordance with the conditions of the tax system. (2) The liaison office shall not provide any information,

1.

which could not be procured for the recovery of such claims if they had been created in Germany;

2.

with which a trade, commercial or professional secrecy would be disclosed;

3.

that would hurt the security or public order of the federal or a country.

Paragraph 2 shall not, under any circumstances, be interpreted as allowing the granting of information to be refused only because the information in question is provided by a bank, another financial institution, an authorised representative, representative or trustee. (4) If the liaison office is unable to accept the request for information, the reasons for the request shall be communicated to the other Member State. Unofficial table of contents

Section 6 Reaction of information to other Member States without request

(1) In the case of a refund of taxes or charges to a person established or resident in another Member State, the executing authority which is to carry out the refund may be the Member State of the establishment or the Inform the liaison office of the impending refund. This does not apply to VAT, with the exception of the import turnover tax. (2) The liaison office must inform the other Member States, insofar as taxes and charges within the meaning of Section 4 (1) (2) are concerned. (3) In the case of a The information referred to in paragraph 1 or 2 shall not be refunded before the expiry of ten working days from the date of transmission of the information to the other Member State.

Section 3
Delivery of documents

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Section 7 Requests for delivery from other Member States

(1) Upon request, the executing authority shall arrange for the service of all documents relating to a claim in accordance with § 1 or with the enforcement thereof, including the judicial documents originating in the other Member State. Delivery shall be governed by the provisions of the Administrative Delivery Act. A standard form must be attached to the request. A copy of the standard form with the documents to be supplied shall be handed out to the addressee. (2) It shall immediately be notified to the other Member State after the enforcement authority has taken action on the basis of the request for delivery. the liaison office with the initiative. This communication shall include, in particular, the date on which the document has been delivered to the addressee and the address to which the addressee has been sent. Unofficial table of contents

§ 8 Request for delivery to other Member States

(1) The liaison office may request the delivery of all documents relating to a claim in accordance with § 1 or with the enforcement thereof, including documents originating from German courts. A standard form shall be attached to the request for delivery. (2) A request for delivery may only be made under this provision if it is not possible for the executing authority to submit the document in accordance with the provisions of the or if such service would be associated with disproportionate difficulties.

Shitt 4
Driving and securing measures

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Section 9-Request for recovery from other Member States

(1) Upon request, the executing authority shall carry out the enforcement of claims for which an enforcement order is made in another Member State. The request will be treated as a domestic demand. (2) Enforcement shall be carried out in accordance with the rules governing claims arising from the same or, in the absence of the same, comparable taxes, or Charges are provided for. If the liaison office is of the opinion that no equivalent or comparable taxes or charges are levied in Germany, the enforcement authority shall act in accordance with the rules applicable to the enforcement of income tax requirements shall apply. The claims shall be enforced in euro. (3) The liaison office shall inform the other Member State of the measures taken by the enforcement authority in respect of the request for recovery. (4) § 240 of the tax code shall apply mutah. Due date shall be the date on which the request is received by a liaison office within the meaning of Section 3 (1), so that the sowing surcharges may be calculated from that day. If the executing authority grants the debtor a payment period or grants instalment payment, the liaison office shall inform the other Member State accordingly. (5) The enforcement authority shall transfer the information in connection with the claim amounts recovered, as well as sow surcharges and, where appropriate, interest. The costs referred to in § 16 (1) may be withheld in advance. Unofficial table of contents

Section 10-Request for recovery in other Member States

(1) A liaison office may request a recovery request to another Member State if:

1.

the conditions for enforcement are met; and

2.

the claim is not contested or can no longer be challenged.

Sentence 1 (2) shall not apply, provided that the opposition is manifestly hopeless or is not justified in due time and only serves to delay enforcement. Requests for the recovery of disputed claims shall be made only by way of exception and shall be admissible only if the applicable laws, regulations and administrative practices of the requested Member State so permit; such (2) The enforcement authority must have previously exhausted all the enforcing possibilities provided for by the levy system, unless:

1.

it is obvious that

a)

no property is available for execution in Germany, or

b)

Enforcement proceedings in Germany do not lead to the full settlement of the claim,

and the Enforcement Authority or the Liaison Office shall have specific information according to which property of the person concerned is present in the requested Member State;

2.

the implementation of such enforcement measures would be associated with disproportionate difficulties in Germany.

(3) Each request for recovery shall be accompanied by a uniform enforcement order for all Member States, the content of which is essentially the same as that of the original enforcement order, which shall be the sole basis for the enforcement of the title in the other Member State. Member State shall be the recovery and security measures to be taken. It must not be recognised or supplemented or replaced in the other Member State by a special act. Further documents relating to the request may be attached to the request for recovery. (4) The enforcement authority shall, in the context of the matter to which the request for recovery is based, obtain the appropriate information, it shall communicate it to the liaison office without delay to the other Member State. Unofficial table of contents

Section 11 Amendment or withdrawal of the request for recovery

(1) The liaison office shall notify the other Member State of any modification or withdrawal of its request for recovery without delay after the completion of the relevant drawing up by the executing authority. The reasons for the change or withdrawal shall be indicated. In the event of a change, it will additionally send a correspondingly amended version of the uniform enforcement title. (2) If the amendment or withdrawal of the request is based on a decision of appeal pursuant to § 13 (1), the Enforcement authority shall issue this decision to the liaison office. In the event of a change, it shall also send a corresponding amended version of the single enforcement title. The liaison office shall send the documents to the requested authority. (3) If a uniform enforcement order, as amended in accordance with Article 13 (1), is sent to a liaison office as requested authority, the office shall take the necessary steps to implement the assistance (4) Enforcement and security measures which have already been taken on the basis of the original single enforcement order, may be based on the amended single enforcement order , unless the modification of the request is due to the fact that the original extension title or the original uniform enforcement title is ineffective. (5) For the new version of the enforcement order § 10 (3) and (4) and § 13 shall apply accordingly. Unofficial table of contents

§ 12 Request for security measures

(1) In order to ensure enforcement, the executing authority shall, at the request of the other Member State, carry out safeguards, if and to the extent permitted by the sixth part of the tax code. To this end, it is necessary to ensure that the security measures of both the Member State of the applicant and the requested German authority can be taken in a comparable situation. (2) The liaison office may, after appropriate preparation, a request for security measures shall be made by the executing authority if:

1.

the claim or the enforcement title is contested at the time of the request, or

2.

a request for recovery cannot yet be made for other reasons.

(3) An outgoing request for security measures shall be accompanied by the document enabling security measures to be taken in Germany in relation to the claim. Further documents issued in Germany can be attached to the request. (4) § 9 (1) to (3), § 10 (4) and § § 11 and 13 apply accordingly. Unofficial table of contents

§ 13 Disputes

(1) If a request is made by the liaison office, the competent authorities in accordance with the third section of the first part of the levy system or the courts competent in accordance with section V of the first part of the financial court shall be responsible for:

1.

Appeal in relation to

a)

the request,

b)

the original enforcement order for enforcement in Germany and

c)

the uniform enforcement order for enforcement in the other Member State;

2.

Disputes relating to the validity of a service by a competent German authority.

This also applies to disputes concerning enforcement measures taken in Germany or disputes relating to the validity of a delivery assistance by a competent German authority. Where an appeal has been lodged, the liaison office shall inform the other Member State accordingly, after notification by the executing authority. In this connection, it shall in particular be informed of the extent to which the claim is not contested. (2) If Germany is the requested Member State and, in the course of the recovery procedure, the request, the original extension title or the , the liaison office shall, after notification by the executing authority, inform the party concerned that it has the right to appeal to the competent authority. in accordance with the law of the other Member State. Where a communication has been issued by the applicant authority in accordance with the third sentence of paragraph 1, the executing authority shall suspend the recovery procedure for the contested partial amount of the claim pending the decision on the appeal. The second sentence shall not apply if the applicant authority wishes to take a different approach in accordance with paragraph 3. The executing authority may, on its own initiative or at the request, take measures to ensure recovery, to the extent that this is permitted. The provisions of § 12 shall remain unaffected. (3) Any requests for recovery from other Member States may also include the recovery of a contested claim or an contested partial amount of a claim. Such a request shall be justified by the applicant authority. If the appeal is subsequently granted, the requesting foreign authority shall be liable for the reimbursement of sums already recovered, together with any compensation due. (4) By initiating an understanding procedure which applies to the The recovery measures shall be suspended until such time as this procedure is concluded. Section 231 (3) and (4) of the Tax Code shall apply mutatily. This shall not apply if direct urgency is given due to fraud or bankruptcy. If the recovery measures are interrupted, paragraph 2, sentences 4 and 5 shall apply. Unofficial table of contents

Section 14 Rejections

(1) The mutual assistance provided for in § § § 9 to 13 shall not be provided if the execution or the order of security measures would be unequal or if the claims amount to a total of less than EUR 1 500. (2) Die in the § § § 5 to 13, 17 and 18 shall not be provided if:

1.

the original request for mutual assistance relates to claims that were older than five years;

2.

the claims are older than ten years. The time limit shall be calculated from the date of the due date.

The period referred to in point 1 shall begin from the date on which the claim in the Member State of the applicant authority has been due and shall end at the time when the original request for assistance has been requested. Where an appeal is lodged against the claim or the original instrument of enforcement, the five-year period shall begin for enforcement in the Member State of the applicant authority from the date on which it is established that a dispute has been the claim or the enforcing title is no longer possible. Where the competent authorities of the Member State of the applicant authority grant a delay in payment or a postponing of the rate payment plan, the five-year period shall begin at the end of the entire payment period. (3) Reasons for the rejection of a The liaison office shall communicate to the other Member State the request for mutual assistance. Unofficial table of contents

§ 15 statute of limitations

(1) § § § 228 to 232 of the Tax Code are to be applied accordingly for the limitation of claims for which requests for mutual assistance are requested. (2) Lead an authority of another Member State on the basis of a German request In the case of recovery measures, where the recovery measures are carried out on their behalf and the recovery measures under the law of that Member State cause an interruption or interruption of the limitation period or the extension of the limitation period, the -the measures to be taken in respect of the suspension or interruption of the period of limitation, or Extension of the limitation period as measures which have the same effect in Germany, provided that Articles 228 to 232 of the Tax Code provide for the corresponding effect. (3) If the requested authority is entitled to the law of the Member State of the requested authority, the or interruption of the limitation period or extension of the limitation period shall not be allowed, the recovery measures shall be deemed to have been carried out by Germany, provided that such

1.

the requested authority has carried out or has made it possible to carry out its name in its name; and

2.

in the case of implementation, an inhibition or interruption of the limitation period in accordance with § § 230, 231 of the Tax Code would have been effected.

(4) The legal measures permitted under § 231 of the Tax Code to interrupt the period of limitation shall remain unaffected. (5) The enforcement authorities shall communicate to the other Member State through the liaison office any measure which shall be subject to the limitation of the period of limitation of the The request for recovery or security measures shall be subject to a break-up or inhibition of the request. Unofficial table of contents

§ 16 Costs

(1) The executing authority shall, in addition to the sums referred to in Article 9 (5), also endeavour to contribute to the costs incurred by the executing authority in accordance with § § 337 to 346 of the German Tax Code and shall keep it one. (2) Germany Without any reimbursement of the costs of mutual assistance under this Act, shall be waived in relation to the requesting Member State. In cases where recovery causes particular problems, costs very high costs or is carried out in the context of the fight against organised crime, the liaison office referred to in Article 3 (1) may be established with the appropriate authority of the (3) Germany shall be liable to a requested Member State in respect of any damage arising out of acts which, in the light of the actual merits of the claim or the effectiveness of the the enforceable authority or title issued by the applicant authority, Seizure of security measures is authorized, for which it is not appropriate.

Section 5
General provisions

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§ 17 Presence of staff of other Member States in the country

(1) The liaison offices may, in order to promote mutual assistance in accordance with the terms of the Beitfriction Directive, agree that, under the conditions laid down by the Liaison Office, officials of the other Member State shall be entitled to:

1.

may be present in the offices in which the German enforcement authority is carrying out its activities;

2.

be allowed to be present in the official investigations carried out on German territory;

3.

Legal proceedings which are conducted on German territory shall be allowed to support.

In doing so, the Liaison Office shall ensure that the authorized staff of the requesting authority shall be disclosed only with information which may be issued in accordance with Article 5 (1) and not covered by Article 5 (2). in accordance with paragraph 1, the submission of a written authorisation shall be required. The identity and the position of the staff of the applicant authority must be the result of the authority. Unofficial table of contents

Section 18 The presence of German officials in other Member States

In so far as the complexity of a request requires it, duly authorised German officials may be sent to other Member States. The conditions and conditions of § 17 shall apply mutatily. Unofficial table of contents

§ 19 Standard forms and means of communication

(1) Request for information pursuant to § 5 (1), for delivery pursuant to § 7 (1) and § 8 (1), for recovery pursuant to § 9 (1) and § 10 (1) or for security measures pursuant to § 12 (1) and (3)) shall in each case be provided by means of a standard form electronical route. As far as possible, these form sheets shall be used for any further notification in connection with the request. (2) The single enforcement order for enforcement in the Member State of the requested authority and the document for the purpose of obtaining in the Member State of the applicant authority, as well as the other documents referred to in § 10 (3) and (4) and in § § 12 to 15, shall also be transmitted electronically. (3) The standard form sheets may, if appropriate, be reports, certificates and other documents, or certified copies, or Extracts thereof shall be attached, which shall also be transmitted electronically. The exchange of information pursuant to § 6 shall also be carried out on standard form sheets and in electronic form. (4) Paragraphs 1 to 3 shall not apply to information and documents which are due to be present in the offices in another Member State. or on the basis of participation in administrative enquiries in another Member State pursuant to § 18. (5) Do not follow the transmission by electronic means or standard form sheets, this shall not affect the validity of the data received Information or measures taken in the context of a request for mutual assistance. Unofficial table of contents

§ 20 Languages

(1) Any request for mutual assistance, standard forms of delivery and uniform enforcement titles for enforcement shall be transmitted either in the official language or one of the official languages of the Member State of the requested authority, or it shall be accompanied by a translation in the appropriate official language. The fact that certain parts thereof are written in a language which is not an official language or one of the official languages of the Member State of the requested authority shall be without prejudice to the validity or validity of the proceedings, provided that: this other language is a language agreed between the Member States concerned. (2) The documents which are requested in another Member State pursuant to Article 8 may be found in one of the official languages of the applicant. (3) The German authority shall submit to the request other documents, as referred to in paragraphs 1 and 2, it shall accompany, at the request of the requested authority, the translation into the official language, in one of the official languages, or in a language agreed between the two States. Unofficial table of contents

Section 21 forwarding of information and documents

(1) The information provided to Germany within the framework of the implementation of this Act shall be subject to tax secrecy and shall enjoy the protection provided by the Tax Code for information of this type. Such information may be used for enforcement and security measures in respect of claims covered by this Act. A use for a different purpose shall be permitted only with the consent of the Member State from which the information originates. (2) In the case of information provided to another Member State, Germany shall authorise it on request to provide information to the other Member State concerned as to use the purposes referred to in paragraph 1 where the use for a comparable purpose is permitted under German law in compliance with Articles 30, 31, 31a and 31b of the Tax Code. (3) If the competent authority considers that the use of the use of the , information received from a third Member State for the purposes of referred to in paragraph 1, it may be useful to provide such information to the third Member State on condition that the transfer is carried out in accordance with that law. It shall inform the Member State from which the information is supplied its forwarding. If the information comes from Germany, the enforcement authority may, within ten working days of the liaison office, notify the liaison office that it does not agree to such forwarding. This period shall begin on the date on which the communication on the intended transfer is received by a liaison office. (4) The consent to the use of information referred to in paragraph 2 which has been forwarded in accordance with paragraph 3 may only be given by: to the Member State from which the information originates. (5) Information provided in any form within the framework of this Law may be provided by all the authorities of the Member State which receive the information on the same basis as comparable information obtained in that State, or as a Evidence is used.

Section 6
Final provisions

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Section 22 Application of other agreements in support of recovery

(1) This Act shall apply, without prejudice to the fulfilment of obligations to the performance of mutual assistance, arising from bilateral or multilateral agreements or arrangements. This also applies to the service of judicial or other documents. (2) In these cases, too, the electronic communications network and the standard form sheets can be used within the meaning of § 19.