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.
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
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)
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.
section 22 of the Government or the authority the Government determines
Announces additional regulations on the enforcement service
information in accordance with this Act.
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.