INTERNATIONAL ISSUES ON THE RECOVERY OF TAX CLAIMS AMONG MEMBER STATES OF THE EUROPEAN UNION
INTERNATIONAL ISSUES ON THE RECOVERY OF TAX CLAIMS AMONG MEMBER STATES OF THE EUROPEAN UNION

Summary/Abstract: The adhesion of Romania to the European Union on 1 January 2007 generated the regulation of the relations between the Romanian tax administration and the tax administrations from the Member States of the European Union in regard to the recovery of tax claims. In the Code of Tax Procedure are fully taken over two Community Directives on mutual cooperation and assistance, Council Directive no. 76/308/EEC respectively 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 and Commission Directive no. 2002/94/EC laying down detailed rules for implementing certain provisions of Council Directive 76/308/EEC on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures. Mutual assistance in the collection field targets both the information exchange and the service of process on collection, and the actual measures of recovering claims.

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