Official Journal of the European Union

C 93/15

Opinion of the European Economic and Social Committee on the Proposal for a Council Directive on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures

COM(2006) 605 final — 2006/0192 (CNS)

(2007/C 93/03)

On 10 November 2006, the Council of the European Union decided to consult the European Economic and Social Committee, under Article 262 of the Treaty establishing the European Community, on the abovementioned proposal.

The Section for Economic and Monetary Union and Economic and Social Cohesion, which was responsible for preparing the Committee's work on the subject, adopted its opinion on 7 December 2006.

At its 432nd plenary session, held on 17 January 2007, the European Economic and Social Committee adopted the following opinion by 156 votes to none and with four abstentions.


The Commission has presented a proposal for the codification of the directive in question in order to comply with the decision taken by the Council on 1 April 1987 on the clear formulation of Community legislation (1).


Most of the proposal's 26 articles are the result of the adaptation of the original 1976 text to the many modifications introduced by subsequent legislation. This will have been a lengthy and painstaking task, carried out with the appropriate resources.


For the EESC to check the exact correspondence of the Commission's work would mean repeating the complex work already done without the necessary resources and with a very short deadline: clearly an impossible task. In any event, the Commission is well known for its professional expertise and this offers assurance that on this occasion as in previous cases of codification, the result will be faultless.


In view of the above, the EESC approves the text of the proposal.

Brussels, 17 January 2007.

The President

of the European Economic and Social Committee


(1)  COM(87) 868 PV.