Law (2011:1537) For Assistance With The Collection Of Taxes And Charges In The European Union

Original Language Title: Lag (2011:1537) om bistånd med indrivning av skatter och avgifter inom Europeiska unionen

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Introductory provisions

section 1 of this Act apply to such assistance between Sweden and a

Member State of the European Union with the recovery of taxes

referred to in Council directive 2010/24/EU of 16 March 2010

mutual assistance for the recovery of claims relating to

taxes, duties and other measures (Council directive


section 2 of the Assistance under this Act may be made to the authority of a

another Member State and shall be given such authority in the form of

– Exchange of information for recovery purposes,

— service of documents, as well as

– the collection and enforcement of security measures.

Scope of application

paragraph 3 of the Assistance under this Act may be requested and shall be provided in question

If the claims by

1. all taxes and similar charges levied by a

Member State or on behalf of a Member State or by its

territorial or administrative units, including the local

authorities, or on their behalf, or on behalf of the Union,

2. refunds, interventions and other measures forming part of

the system for full or partial financing of the European

guarantee fund and the European agricultural fund for

rural development, including the amounts to be charged in

the context of these measures, and

3. duties provided for under the common organisation of the

the markets in the sugar sector.

The law also applies to

1. administrative penalties, fines, charges and

charges relating to the claims for which mutual

assistance may be requested in accordance with the first paragraph and

a) levied by the authorities competent to take out the

relevant taxes or duties or carry out

administrative investigations relating to them, or

b) confirmed by the administrative or judicial bodies in

the request of the said authorities,

2. fees for certificates and similar documents issued in

the context of administrative procedures relating to taxes or

the corresponding charges, and

3. interest and charges relating to the claims for which

mutual assistance may be requested in accordance with the first subparagraph, or

According to 1 or 2.

section 4 of this Act do not apply in respect of claims relating to

1. compulsory social security contributions payable to a

Member State or a Member State's territory, or

to social security institutions governed by public law,

2. contributions not referred to in paragraph 3, second subparagraph,

3. the benefits payable under the contract, for example. consideration

for public utility services, or

4. criminal penalties are imposed on the basis of General

prosecutions or other criminal sanctions that are not covered by

3 paragraph 1.


§ 5, for the purposes of this law:

applicant authority: the central liaison office, a

Liaison Office or a Liaison Department in the Member State requesting

assistance concerning a claim referred to in paragraph 3,

"requested authority" means the central liaison office, a

Liaison Office or a Liaison Department in the Member State

received a request for assistance,


– a natural person,

– a legal entity,

– an Association of persons who, under the law of a

Member State has the capacity to perform legal acts but

do not have the legal status of a legal person, or

– any other legal arrangement, regardless if it has the status

as a legal person or not, who owns or manages

assets, including income derived from it, on the

it levied a tax covered by this law.

Competent authority

section 6 of the bailiff is the competent authority for assistance

According to this law.

Exchange of information, etc.

section 7 of the enforcement authority shall, at the request of the applicant

authority shall provide any information which can be assumed to be

relevant to the applicant authority in the recovery of its

receivables. Enforcement authority shall make the assessment

necessary to obtain the information.

Enforcement authority is not obliged to provide


1. it would not be able to obtain for the similar

Swedish receivables,

2. would disclose business and industrial secrets or

professional secrets, or

3. If the disclosure would be liable to prejudice the security

or be contrary to public policy in Sweden.

The second paragraph does not confer a right of enforcement authority to

refuse to supply information solely because

the information is held by a bank, other financial

institution, agent, representative, or trustee, or

because of that information relates to ownership interests in a person.

paragraph 8 of the enforcement authority may, without prior request

notify the competent authority of another Member State if the

a forthcoming refund in Sweden by other tax than

value added tax to a person who is established or has

resident in that other Member State.

section 9 after agreement between the bailiff and the

applicant authority, persons authorised by the applicant

the authority, in accordance with the conditions

Enforcement authority determines,

1. attend the bailiffs Office and at the

investigations in proceedings for the recovery of the other Member State

the claim that the bailiff carries out, or

2. assist the Swedish officers during court proceedings here

in the country.

Service of documents

section 10 Notification at the request of another Member State is carried out according to the

procedural law (2010:1932).

section 11 of the enforcement authority may notify a person in another

Member State in accordance with paragraphs 16-18 of Service Act


The Swedish Enforcement Administration may request the assistance of the service in a

other Member State if it is not possible or will cause excessive

difficulties to communicate person in Sweden.

The recovery and precautionary measures

section 12 of the enforcement authority shall not request assistance with

recovery in another Member State at a time when the claim

is the subject of about or review, unless the claim is

enforceable here in spite of this, and the same applies in accordance with the

other Member State legislation. Aid may not

be requested if the total amount of claims

the scope of this law against a debtor is less than 1 500 euro,

unless it can be assumed that aid can be provided by

set-off against a claim for refund of taxes or

fee, or otherwise with little effort by the requested


Before assistance with recovery is requested, the Swedish Enforcement Administration

take the steps to collect the receivable in Sweden that is

appropriate, but if

1. it is obvious that there are no assets here

that can be used for recovery or not

will result in the payment in full, and

Enforcement authority has information indicating that the

person concerned has assets in the other Member State,


2 the recovery of the claim in Sweden would entail disproportionate


Similar conditions apply in respect of the obligation to provide

assistance with recovery in Sweden by another Member State

the claim. Team (2013:1066).

paragraph 13 of the enforcement authority may decide not to provide assistance

under this law if the request relates to a claim which is older than

five years, calculated from the due date in the requesting Member State

or, in the case of-or justice, from the time the claim has

been established definitively. If a deferral has been granted with the payment

period is counted from the day when the suspension expires.

Despite the first paragraph, the Swedish Enforcement Administration may decide not to

provide assistance in the case of a receivable which are older than ten years,

counting from the due date in the requesting Member State.

section 14 of the Regulations on the recovery of taxes in Sweden and

fees, etc. can be found in the Act (1993:891) for the recovery of

State receivables etc. and the law (1985:146) concerning the deduction by

the refund of taxes, fees and charges. Enforcement under

code enforcement may take place on the basis of the single document

referred to in article 12 of Council directive 2010/24/EU.

section 15 of the enforcement authority shall charge costs in

the goal in accordance with the arrangements for the recovery of a Swedish

the claim of the corresponding kind.

Enforcement authority shall charge interest on the other

the claim of the Member State from the date of the request for recovery

is received to the date on which payment is made, in accordance with

What applies in the case of a Swedish claim of the corresponding


To the extent that the claim of the second Member State and

interest was floated in, should the amount be transferred to the

the Member State.

section 16 Of the Swedish enforcement authority becomes aware that another

Member State's debt recovered in Sweden, or decision

permitting enforcement in the Member State concerned, are the subject of

about-or justice in the other Member State,

enforcement of the disputed portion of the claim should be postponed in

pending a decision of the competent body. However, this does

only subject to the second subparagraph.

At the reasoned request of the applicant authority shall

The Swedish Enforcement Administration continue the recovery of the portion of the

the claim that is the subject of about or review, if it

would have been possible for the recovery of the other

the Member State.

Enforcement should also be postponed if there is a

procedure of mutual agreement on the matter between the

Member States concerned, unless there is a real risk

the claim will not be paid.

If the execution is postponed and the applicant authority

request it, or enforcement authority otherwise considers it as

necessary, the enforcement authority may request that the tax agency

to bring an action for payment assurance pursuant to chapter 46.

tax Procedure Act (2011:1244)

the recovery.

section 17 Of the Swedish enforcement authority requests that the recovery in another

Member State of that part of the claim which is the object of

about-or review to proceed, and then claim

falls off or is turned down, the responsible authority for

refund of the amount that has been transferred to Sweden and

any compensation payable under the provisions

applicable in the other Member State.

Statute of limitations

section 18 for the recovery in Sweden by another Member State's claim

regarding Statute of limitations legislation in the other

the Member State.

For the recovery of a Swedish claim in another Member State shall

all measures taken by the requested authority or the

its behalf to recover the debt, and that leads to

the limitation period is postponed or extended in accordance with

the legislation of the second Member State, shall have the same effect in

the case of the Swedish claims.

If it is not possible to defer or extend

the period of limitation according to the laws of the other

Member State, all measures taken by the requested

authority or on its behalf to collect the claim, with

regarding the question of limitation shall be deemed to have been taken in Sweden,

If they would have led to the limitation period was postponed

or extended if they had taken this.

Although the second and third paragraphs, a Swedish authority in question

If a Swedish claim recovered in another Member State, take

action here as a result of the limitation period is postponed or

is extended in accordance with Swedish law.

Use and disclosure of information

section 19 of the information which the bailiff receives from a

authority in another Member State may be used to take

enforcement or precautionary measures relating to receivables

covered by this law. They may also be used for

the adoption and enforcement of mandatory

social security contributions.

Information may not be used for purposes other than those

specified in the first subparagraph without the authority

providing the information is allowed if the information

originally derived from an authority of a third Member State,

such authorisation shall be submitted by the latter authority.

Permission is not required for the information to get

be relied upon or used as evidence.

A Swedish authority shall comply with the conditions applicable to

use of information under this section, regardless of

What is otherwise prescribed by law.

section 20 of the Swedish enforcement authority shall allow the information it

provides an authority in another Member State may

be used in the other Member State for purposes other than those

referred to in paragraph 19, if they may be used for

similar purposes in Sweden.

If the Swedish enforcement authority considers that information it has

received from an authority in another Member State is likely to

may be of use to a third Member State for the purpose

referred to in paragraph 19, it may forward these

information to the Member State concerned, under the conditions in

otherwise in accordance with this Act. Authority shall notify the

Member State from which it is derived of its intention to

communicate the information to a third Member State. The

Member State from which the information originates may oppose

such an exchange of information within ten working days from the

date on which it received the notification.

Ban on appeal, etc.

paragraph 21 of Decision under this law may not be appealed.

The single document referred to in article 12 of Council directive

2010/24/EU shall be corrected, if it's due to a clerical error, or

similar shortcomings in the consistency of the document and the

original enforcement order.

Additional regulations

section 22 of the Government or the authority the Government determines

Announces additional regulations on the enforcement service

information in accordance with this Act.

Transitional provisions


1. this law shall enter into force on 1 January 2012, when the Act

(1969:200) if the levying of foreign customs, other tax, fee

or charge shall be repealed.

2. the provisions of paragraphs 1 and 2, as well as in acts 1 and 3 in

Annex to the repealed law continues to apply in respect of

matters concerning the provision of assistance to the recovery that has started before

the entry into force.

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