Section 2a: International assistance with recovery

I. – For the purposes of this section, the requesting Member State means the Member State of the European Union which makes a request for assistance and the requested Member State means the Member State of the European Union to which the request is addressed. II. – The administration may request assistance from Member States of the European Union and is obliged to assist them in matters of recovery, notification…

The competent administration shall not be obliged to grant assistance to recover or take precautionary measures, to serve documents or judgments, including judicial documents or judgments, or to provide information where the request relates to claims that have been outstanding for more than five years. This time limit does not apply when an initial request has been made before this deadline. The time limit is calculated as follows: 1° When…

I. – The recovery of the debts mentioned in article 349 ter, the amount of which is greater than or equal to €1,500, and the taking of precautionary measures in respect of the aforementioned debts from Member States of the European Union are entrusted to the competent customs accounting officer. II – These claims are recovered in accordance with the procedures applicable to claims of the same nature arising on…

I. – The financial administrations shall communicate to the administrations of the other Member States, at their request, any information that is likely to be relevant for the recovery of the debts mentioned in 1° to 3° of II of Article 349 ter, with the exception of that which could not be obtained for the recovery of their own debts of the same nature on the basis of the legislation…

Officials of the administrations of the other Member States of the European Union, duly authorised by the requesting authority by means of a written mandate and authorised by the French administration, may, in accordance with the procedures laid down by decree in the Conseil d’Etat: 1° Be present in the offices where the officials carry out their duties; 2° Attend administrative proceedings conducted on French territory; 3° Question taxpayers and…

Officials of the administrations of the other Member States, duly authorised by the requesting authority through a written mandate and authorised by the French administration, may assist the administration’s agents in the context of legal proceedings initiated in France.