S.I. No. 249/2007 - European Communities (Mutual Assistance for the Recovery of Claims Relating to Certain Levies, Duties, Taxes and Other Measures) (Amendment) Regulations 2007 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.
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(1)These Regulations may be cited as the European Communities (Mutual Assistance for the Recovery of Claims relating to Certain Levies, Duties, Taxes and Other Measures) (Amendment) Regulations 2007.
(2)These Regulations are deemed to have come into operation on 1 January
- The European Communities (Mutual Assistance for the Recovery of Claims relating to Certain Levies, Duties, Taxes and Other Measures) Regulations 2002 ( S.I. No. 462 of 2002 ) are amended— (a) in Regulation 2
(1)by substituting the following for the definition of “Commission Directive” (inserted by the European Communities (Mutual Assistance for the Recovery of Claims relating to Certain Levies, Duties, Taxes and Other Measures) (Amendment) Regulations 2004 ( S.I. No. 851 of 2004 )): “ ‘Commission Directive’ means Commission Directive No. 2002/94/EC of 9 December 2002 2 as amended by Commission Directive 2004/79/EC of 4 March 2004 3 and Commission Directive 2006/84/EC of 23 October 2006 1 ; ”. (b) in Regulation 6 by substituting the following for paragraph
(1): “
(1)The amount of any claim payable in accordance with Regulation 5
(1)shall carry interest from the date when the amount of the claim becomes due and payable in accordance with Regulation 5
(3)until payment, and the amount of such interest shall be determined by the formula— (T x D) x 0.0273% where— T is the amount of the claim payable in accordance with Regulation 5
(1), and D is the number of days (including part of a day) in the period beginning on the date when the amount of the claim becomes due and payable in accordance with Regulation 5
(3)and ending on the date of payment of the claim.”. GIVEN under my Official Seal, 21 May 2007 BRIAN COWEN, Minister for Finance. EXPLANATORY NOTE: (This note is not part of the instrument and does not purport to be a legal interpretation.) These regulations transpose Commission Directive 2006/84/EC by amending the European Communities (Mutual Assistance for the Recovery of Claims relating to Certain Levies, Duties, Taxes and Other Measures) Regulations 2002 to facilitate the admission of Bulgaria and Romania to the European Union. These regulations ensure that references to Commission Directive in the European Communities (Mutual Assistance for the Recovery of Claims relating to Certain Levies, Duties, Taxes and Other Measures) Regulations 2002, are references to Commission Directive 2002/94/EC as amended, by amending Directives including Commission Directive 2006/84/EC of 23 October 2006 which deals with the admission of Bulgaria and Romania to the European Union. The regulation also amends the European Communities (Mutual Assistance for the Recovery of Claims relating to Certain Levies, Duties, Taxes and Other Measures) Regulations 2002, to ensure that the rate of interest charged on an amount subject to recovery under S.I. 462 of 2002 shall be computed in accordance with the formula set out in the regulations. This brings the rate of interest and the computation of such interest in line with that that applies to other outstanding taxes and duties. 1 OJ No. L 362, of 20 December 2006, p.99 2 OJ No. L 337, of 13 December 2002, p.41 3 OJ No. L 168, of 1 May 2004, p.68 Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais