Paper/Speech Details of Conference Program for the 25th NISPAcee Annual Conference Program Overview IV. Regional Development and Inter-regional Author(s) Jan Olszanowski Adam Mickiewicz University in Poznan Poznan Poland Title Mutual Assistance between EU Member States for the Recovery of Public Claims File Paper files are available only for conference participants, please login first. Presenter Jan Olszanowski Abstract The flow of capital among states and continents, including the migration of people that increases each year causes that the states must establish legal regulations that would prevent frauds and budget losses. Europe witnessed such actions as early as the Interwar Period and they primarily consisted in establishing legal mechanisms aimed at avoiding double taxation. The first normative act adopted by the present European Union that directly governed mutual assistance of the Member States for the recovery of public claims was the Council Directive 76/308/EEC of 15 March 1976 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 agricultural levies and customs duties. This act was implemented as the consequence of the failure to enforce the claim for recovering public claims that emerged prior to its enactment. From 1976 until now the cooperation between the EU Member States has been gradually strengthened through expending the subjective scope to new categories of public claims, establishing three separate cooperation forms, most notably the possibility to recover claims arising in one state by authorities of another state, and establishing separate institutional frameworks of cooperation. In the current legal status the basic EU legal acts are the Council Directive No 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures and the Commission Implementing Regulation (EU) No 1189/2011 of 18 November 2011 laying down detailed rules in relation to certain provisions of Council Directive 2010/24/EU concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures The purpose of the article is to define the nature, meaning and process of mutual assistance between the EU Member States in recovering public and legal claims. Cooperation between the EU Member States which is the subject of this analysis was defined as mutual assistance consisting of: exchange of information between Member States, informing one another when issuing documents, recovering claims and taking precautionary measures in order to secure each country's financial interests and the neutrality of the external market. The paper will consists of five parts. The first is concerned with the general bounds of international cooperation, not limited to the EU Member States. The second part deals with parties involved in mutual cooperation between the EU Member States, including their competences and interdependence. The two following chapters describe the proceedings, including the mode of cooperation between the authorities of the countries in question in using each of the three available forms of assistance. Part three is written from the perspective of a state requesting assistance, while chapter four is written from the standpoint of a state which provides it. The last part deals with the assistance provided in the analyzed scope by the Polish public administration authorities perspective to third countries which are not the EU Member States.
