The Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004

Made: 9th March 2004

Laid before the House of Commons: 10th March 2004

Coming into force: 1st April 2004

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART 1 — General

Citation and commencement

1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Interpretation

2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART 2 — Corresponding UK Claims

Corresponding UK Claims—Duties and Taxes

3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART 3 — Requests for Assistance

Requests for information

4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Requests for notification of instruments

5

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Requests for recovery or precautionary measures

6

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Transfer of sums recovered

7

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Contested recovery

8

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Notice of inability to take action or proceedings upon a request for recovery of a contested claim

9

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Notice of action contesting recovery

10

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Reimbursement of sums recovered and compensation

11

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Reimbursement arrangements

12

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Notice of cancellation or payment of a claim

13

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Adjustment of a foreign claim

14

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Minimum amount on requests for assistance

15

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Limitation on requests for assistance

16

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Acceptance and transmission of communications

17

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Communication of documents and information

18

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Language requirements

19

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Limitation

20

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Notice of refusal of requests for assistance

21

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART 4 — Interest

Adaptations

22

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Interest enforced by the Board

23

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Interest enforced by the Commissioners

24

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART 5 — Enforcement of Corresponding Claims

Evidence

25

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Enforcement in Scotland

26

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 1 — Corresponding Claims

PART 1

Column 1	Column 2
1. Foreign Claim	2. Corresponding UK Claim
Import duties and export duties charged, in any member State other than the United Kingdom	Import and export duties charged in the United Kingdom
Value added tax (howsoever described) charged in any member State other than the United Kingdom in accordance with the provisions of Council Directive 77/388/EEC[^f00010]	Value added tax charged, in the United Kingdom in accordance with the Value Added Tax Act 1994[^f00011]
Excise duties (howsoever described) charged in any member State other than the United Kingdom upon, manufactured tobacco, alcohol and alcoholic beverages, mineral oils	Excise duty charged, collected or enforced in the United Kingdom in accordance with the Tobacco Products Duty Act 1979[^f00012], or the Alcoholic Liquor Duties Act 1979[^f00013], or the Hydrocarbon Oil Duties Act 1979[^f00014], upon the items described in column 1

PART 2

Column 1 1. Foreign Claim	Column 1 1. Foreign Claim	Column 1 1. Foreign Claim	Column 2 2. Corresponding UK Claim
EU Country	Taxes listed in the Mutual Assistance Directive.77/799/EEC[^f00015], as amended	English Translation
Austria	Einkommensteuer Koerperschaftsteuer Grundsteuer Bodenwertabgabe Abgabe von land- und forstwirtschaftlichen Betrieben Versicherungssteuer Feuerschutzsteuer	Income Tax Corporation tax Real Estate Tax Land value levy Levy on agricultural and forestry enterprises Insurance Tax Fire insurance tax	Income Tax Corporation Tax Capital Gains Tax CGT CGT Insurance Premium Tax Insurance Premium Tax
Belgium	Impôt des personnes physiques/Personenbelasting Impôt des sociétés/Vennootschapsbelasting Impôt des personnes morales/Rechtspersonenbelasting Impôt des non-résidents/Belasting der niet-verblijfhouders Taxe annuelle sur les contrats d'assurance/ Jaarlijkse tax op deverzekeringscontracten	Personal income tax Corporation tax Tax on legal persons Tax on non-residents Annual tax on insurance contracts	Income Tax Corporation Tax Income Tax Income Tax Insurance Premium Tax
Denmark	Indkomstskat til staten Selskabsskat Den kommunale indkomstskat Den amtskommunale indkomstskat Folkepensionsbidragene Soemandsskat Den saerlige indkomstskat Kirkeskat Formueskat til staten Bidrag til dagpengefonden Afgit af lystfartojsforsikringer Afgift af ansvarsforsikringer for motorkoretojer m.v. Stempelafgift af forsikringspraemier	State income tax Corporation tax Municipal income tax County income tax Pensions contribution Seamen’s tax Special income tax Church tax State wealth tax Contributions to the sickness per diem fund Pleasure craft insurance tax Tax on motor vehicle compulsory insurance Stamp duty on insurance premiums	Income Tax Corporation Tax Income Tax Income Tax Income Tax Income Tax Income Tax Income Tax Capital Gains Tax Income Tax Insurance Premium Tax Insurance Premium Tax Insurance Premium Tax
Finland	Valtion tuloverot/de statliga inkomstskatterna Yhteisoejen tulovero/inkomstskatten foer samfund Kunnallisvero/kommunalskatten Kirkollisvero/kyrkoskatten Kansanelaekevakuutusmaksu/fol kpensionsfoersaekringspremien Sairausvakuutusmaksu/sjukfoers aekringspremien Korkotulon laehdevero/kaellskatten paa raenteinkomst Rajoitetusti verovelvollisen laehdevero/kaellskatten foer begraensat skattskyldig Valtion varallisuusvero/den statliga foermoengenhetsskatten Kiinteistoevero/fastighetsskatten Eraista vakuutsmaksuista suoritettava Vero/skat pa vissa forsakringspremier Palosuojelumaksu/brandskyddav gift	State income taxes on earned income Corporate income tax Communal tax on earned income Church tax Pensions insurance premiums Health insurance premium Withholding tax at source on interest Non-resident net wealth tax Net wealth tax Real property tax Tax on certain insurance premiums Fire insurance tax	Income Tax Corporation Tax Income Tax Income Tax Income Tax Income Tax Income Tax Capital Gains Tax Capital Gains Tax Capital Gains Tax Insurance Premium Tax Insurance Premium Tax
France	Impôt sur le revenue Impôt sur les sociétés Taxe professionnelle Taxe foncière sur les propriétés bâties Taxe foncière sur les propriétés non bâties Taxe sur les conventions d'assurances	Personal income tax Corporation tax Business tax Property tax on land and buildings Property tax on land without buildings Tax on insurance agreements	Income Tax Corporation Tax Corporation Tax Capital Gains Tax Capital Gains Tax Insurance Premium Tax
Germany	Einkommensteuer Koerperschaftsteuer Vermoegensteuer Gewerbesteuer Grundsteuer Versicherungssteuer Feuerschutzsteuer	Income tax Corporation tax Wealth tax Tax on industry and trade Real estate tax Insurance Tax Fire insurance tax	Income Tax Corporation Tax Capital Gains Tax Corporation Tax Capital Gains Tax Insurance Premium Tax Insurance Premuium Tax
Greece	Φοόρος εισοδηήματος φνσικωώυ προσωώπωυ Φοόρος εισοδηήματος υομικωώυ προσωώπωυ Φοώρος ακιυηήτου περιουσιίας Φοόρος κυϋκλου εργασιωώυ (ΦΚΕ) Τεέλη Χ;αρτοσηήμου	Personal income tax Corporate income tax Real estate tax Tax on the business cycle Stamp taxes	Income Tax Corporation Tax Capital Gains Tax Insurance Premium Tax Insurance Premium Tax
Ireland	Income tax Corporation tax Capital gains tax Wealth tax Levy on insurance premiums		Income Tax Corporation Tax Capital GainTax Capital Gains Tax Insurance Premium Tax
Italy	Imposta sul reddito delle persone fisiche Imposta sul reddito delle persone giuridiche Imposta locale sui redditi Imposte sulle assicurazioni private ed I contratti vitalazi di cui alla legge 29.10.67 no 1216	Personal income tax Tax on income of corporations Local income tax Tax on private insurance and life annuity contracts as covered by law No 1216 of 29.10.67	Income Tax Corporation Tax Income Tax Insurance Premium Tax
Luxembourg	Impôt sur le revenu des personnes physiques Impôt sur le revenu des collectivités# Impôt commercial communal Impôt sur la fortune Impôt foncier Impôt sur les assurances Impôts dans l'interet du service d'incendie	Personal income tax Corporation tax Communal trade tax Wealth tax Tax on land and buildings Insurance tax Taxes levied in the interest of the fire service	Income Tax Corporation Tax Corporation Tax Capital Gains Tax Capital Gains Tax Insurance Premium Tax Insurance Premium Tax
Netherlands	Inkomstenbelasting Vennootschapsbelasting Vermogensbelasting Assurantiebelasting	Personal income tax Corporation tax Wealth tax Insurance tax	Income Tax Corporation Tax Capital Gains Tax Insurance Premium Tax
Portugal	Contribuicçço predial Imposto sobre a indústria agrícola Contribuicçço industrial Imposto de capitais Imposto profissional Imposto complementar Imposto de mais-valias Imposto sobre o rendimento do petróleo Os adicionais devidos sobre os impostos precedentes Imposto sobre o rendimento das pessoas singulars Imposto de selo sobre os premios de seguros	Real estate tax Agricultural tax Industrial tax Withholding tax Income Tax Complementary tax Capital gains tax Petroleum revenue tax Surcharges on the above taxes Personal income tax Stamp duty on insurance premiums	Income Tax Income Tax Income Tax Income tax Income Tax Income Tax Income Tax Income Tax Income Tax Income Tax Insurance premium Tax
Spain	Impuesto sobre la Renta de las Personas Físicas Impuesto sobre Sociedades Impuesto Extraordinario sobre el Patrimonio de las Personas Físicas Impuesto sobre la prima de seguros	Personal income tax Corporation tax Wealth tax Insurance premium tax	Income Tax Corporation Tax Capital Gains Tax Insurance Premium Tax
Sweden	Den statliga inkomstskatten Sjoemansskatten Kupongskatten Den saerskilda inkomstskatten foer utomlands bosatta Den saerskilda inkomstskatten foer utomlands bosatta artister m.fl. Den statliga fastighetsskatten Den kommunala inkomstskatten Foermoegenhetsskatten	National income tax Seamen’s tax Coupon (dividend) tax Income tax on non-residents Income tax on non-resident artistes and others National real property tax Communal income tax Wealth tax	Income Tax Income Tax Income Tax Income Tax Income Tax Capital Gains Tax Income Tax Capital Gains Tax

PART 3

Column 1	Column 2
1. Foreign Claims	2. Corresponding UK Claim
Refunds, interventions and other measures forming part of the system of total or partial financing of the European Agricultural Guidance and Guarantee Fund (EAGGF), including sums to be collected in connection with these actions charged, levied, collected or paid in any member State other than the United Kingdom.	Those items described in Column 1 charged, levied, collected or paid in the United Kingdom.
Levies and other duties provided for under the common organisation of the market for the sugar sector charged in any member State other than the United Kingdom.	Those items described in Column 1 charged in the United Kingdom
Interest, administrative penalties or fines incurred in any member State other than the United Kingdom relating to a foreign claim described in Column 1 of Parts 1 to 3 of this Schedule.	Such interest, administrative penalties or fines as is chargeable in the United Kingdom relating to a corresponding UK claim described in Column 2 of Parts 1 to 3 of this Schedule.

SCHEDULE 2 — ADAPTATIONS

Interpretation

1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Recovery of import duties interest

2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Recovery of VAT interest

3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Recovery of IPT interest

4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Signed

John Heppell — Derek Twigg — Two of the Lords Commissioners of Her Majesty’s Treasury — 2004-03-09

M J Hanson — Commissioner of Customs and Excise — 2004-03-08

Nick Montagu — Helen Ghosh — Two of the Commissioners of Inland Revenue — 2004-03-09

Explanatory note

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Footnotes

[^f00001]: 2002 c. 23.

[^f00002]: Paragraph 2(2) specifies the body upon whom power to make the Regulations is conferred.

[^f00003]: OJ L145, 13.6.77 p. 1.

[^f00004]: OJ L331, 7.12.2002 p. 27.

[^f00005]: OJ L337, 13.12.2002 p. 41.

[^f00006]: 1989 c. 26.

[^f00007]: 1882 c. 61 (45 & 46 Vict).

[^f00008]: 1970 c. 9.

[^f00009]: 1996 c. 8.

[^f00010]: OJ L145, 13.6.77 p. 1.

[^f00011]: 1994 c. 23 subsequent amendments are not relevant to this instrument.

[^f00012]: 1979 c. 7 subsequent amendments are not relevant to this instrument.

[^f00013]: 1979 c. 4 subsequent amendments are not relevant to this instrument.

[^f00014]: 1979 c. 5 subsequent amendments are not relevant to this instrument.

[^f00015]: OJ L336, 27.12.1997, p. 15.

[^f00016]: 1999 c. 16.

[^f00017]: 1994 c. 23.

[^f00018]: 1994 c. 9.

Editorial notes

[^key-55af43a04c51b75a4fc93eb2d5024519]: Regulations revoked (1.1.2012) by The MARD Regulations 2011 (S.I. 2011/2931), reg. 1(1), Sch.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .