Cross Border Debt Recovery?


EU Commission Regulation 1189/2011 of 19 November 2011.
This note only cover EU Member States. There is however scope for use outside of the EU
Debts covered
All taxes and duties collected by the competent authority in each member state
All National, regional and local taxes
Agricultural levies (refunds, interventions and other measures forming part of the system of total or partial financing of the European Agricultural Guarantee Fund (EAGF) and the European Agricultural Fund for Rural Development (EAFRD), i
Road tax (administered by the the competent authority in each member state).
Any other tax or duty collected by any National or regional authorities, not limited to income tax or IVA, Interest, administration penalties, surcharges, and costs.
Fees for any documents issued in connection with administration proceedings related to taxes and duties.

There are 4 types of requests:

1. Information requests.

If a competent authority believes that a debtor is resident in another EU member state may request the assistance of another competent authority to supply the following information such as, addresses, details of employment, if there are any assets held by the debtor, or even a third party holding assets, to establish if any further action would be cost effective to initiate a recovery procedure

2. Precautionary request

Whereby a competent authority knowing there are sufficient funds/assets may look to protecting their claim via the freezing of bank accounts and or seizure of assets etc.

3. Requests for notification

A competent authority may request the “service” of legal documents to be made by another competent authority

4. Requests for recovery

One competent authority may request another competent authority to issue recovery proceeding applicable in the other member state.

A member state may refuse assistance, however they must supply written details of such within a specified period of time within 1 month of the date of the acknowledgement of the receipt of the request. It is also possible for a member state to refuse assistance if the debt is below €1500.

This Directive shall not apply to:

Compulsory social security contributions payable to the Member State or a subdivision of the Member State, or to social security institutions established under public law;
Dues of a contractual nature, such as consideration for public utilities
Criminal penalties imposed on the basis of a public prosecution or other criminal penalties
This list is not exhaustive.
Data Protection
Information communicated in any form pursuant to this Directive shall be covered by the obligation of official secrecy and enjoy the protection extended to similar information under the national law of the Member State which received it.
Such information may be used for the purpose of applying enforcement or precautionary measures with regard to claims covered by this Directive. It may also be used for assessment and enforcement of compulsory social security contributions.

With Thanks to the EU Commission

Please note: The information provided is based upon our understanding of current legislation. It is not legal advice but is provided freely to enable you to be properly informed. We recommend that if you are considering taking action, you should seek professional advice.

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