Scope, etc.



section 1 of this regulation contains rules that connect to

Act (2011:1537) for assistance with the collection of taxes and

fees within the European Union.



The terms and expressions used in the Act have the same meaning

in this regulation.



Organization



section 2 of the enforcement authority shall appoint a central contact Office

with principal responsibility for contacts with other Member States in

cases under the Act (2011:1537) for assistance with the recovery of

taxes and charges in the European Union, and notify

The European Commission on this. If The Bailiff

designate other liaison office or Liaison Department in the authority,

the Commission shall be informed of these.



Request for assistance in another Member State



section 3 of the request for assistance with the recovery shall be accompanied by the

uniform documents referred to in article 12 of Directive

2010/24/EU of 16 February 2010 on the mutual assistance for

recovery of claims relating to taxes, duties and other

measures. Detailed rules for the uniform document

see article 16 of the European Commission

implementing Regulation (EU) no 1189/2011 of 18 november

2011 laying down detailed rules for the implementation of certain

provisions of Council directive 2010/24/EU on mutual

assistance for the recovery of claims relating to taxes,

fees and other measures, and in annex II to the

the regulation.



A request for precautionary measures shall be accompanied by the decision of

payment assurance.



section 4 Of the Swedish enforcement authority has requested assistance in another

Member State, the authority shall



1. as soon as it gets the part of the relevant information in the case

that is the basis for a request for recovery

forward that information to the other authority,



2. If the claim, the initial instrument permitting enforcement or

unified document becomes the subject of if-or review,

notify the other authority about what if or

the appeal relates,



3. immediately notify the other authority if a change

or withdrawal of a request for recovery and the reasons for

amendment or withdrawal, and



4. inform the other authority of any measures

have been taken in Sweden and who could stop, shoot

up or extend the limitation period.



§ 5 If the bailiff has appointed an official to

to perform such a task as referred to in article 9 of the Act (2011:1537) if

assistance with the collection of taxes and fees in the European

the Union, the authority shall issue written permission to

perform this task. The permit shall contain

identification data and a statement of position.



section 6 of the enforcement authority shall pay such remuneration as the

other Member State can be entitled to costs

and any losses incurred as a result of the measures that have

taken by the requested authority, and which are deemed to be

unfounded on grounds relating to



– the correctness, or



-the validity of the instrument permitting

enforcement measures or security measures which have

issued by a Swedish court or other Swedish authority.



section 7 of the rest due to a switch to Swedish

Crowns by an amount that was intended to cover a claim

subject to aid with recovery or because a

authority of that other State or a bank or other

shared payment has made deductions for expenses, fall

the balance off.



Assistance in Sweden to another Member State



section 8 Of the Swedish enforcement authority receives a request for

aid, the authority shall



1. immediately notify the other authority if the measures

taken in response to a request for notification,



2. as soon as possible notify the other authority of any

measures taken in response to the request for recovery,



3. If an interested party claim that the Statute of limitations has expired

or otherwise contest the claim, the original

enforcement order or the unified document, inform the

party to the action shall be brought before the competent body in the other

the Member State and in accordance with its legislation, and



4. inform the other authority of any measures

have been taken in Sweden and who could stop, shoot

up or extend the limitation period.



Compensation for assistance in certain cases



section 9 in respect of compensation for assistance with recovery,

Enforcement authority may agree with the competent

authority of that other Member State for compensation that is

tailored to the individual case, if recovery



– is associated with particularly great difficulties or costs,

or



– refers to organised crime.



Comments from the Swedish tax authority if the creditor data



section 10 If a question of a measure referred to in the law

(2007:324) if the tax agency's handling of certain

creditor information addressed by the requested authority of a

another Member State, the enforcement authority to obtain

The tax agency's comments and forward them to the

requested authority.



The tax office is responsible for the costs incurred by a Swedish authority

may be required to pay on the basis of the measures referred to in

first sycket.



Statistical data, etc. to the European Commission



section 11 of the enforcement authority shall notify to the European Commission

leave the statistics and other information referred to in

Article 27(1) and (2) of Directive 2010/24/EU.



Authorization



section 12 of the enforcement authority shall notify the



1. additional regulations on the enforcement of the law

(2011:1537) for assistance with the collection of taxes and fees

within the European Union, and



2. the regulations on the enforcement of this regulation.