Traduction de «Droit de créance » (Français → Anglais) :

Directive 2010/24 was preceded by Council Directive 2008/55/EC of 26 May 2008 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes, and other measures (OJ 2008 L 150, p. 28) and 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 the agricultural levies and customs duties (OJ 1976 L 73, p. 18).

Lastly, the applicant alleges infringement of Article 1 of the Protocol to the ECHR concerning the protection of property, to which reference is made in Article 6 TEU and which has the same binding force as the Treaties, which requires protection of the legitimate expectation engendered in an individual regarding his lawful receipt of monies to which he is entitled.

subordinated debt in the form of deposits or loans: subordinated debt instruments provide a subsidiary claim on the issuing institution that can only be exercised after all claims with a higher status have been satisfied, giving them some of the characteristics of equity. For statistical purposes, subordinated debt is classified as either ‘securitised loans’ or ‘debt securities’ according to the nature of the instrument. Where the FVC’s holdings of all forms of subordinated debt are currently identified as a single figure for statistical purposes, this figure is classified under the item ‘debt securities’, on the grounds that subordinate ...[+++]d debt is predominantly constituted in the form of debt securities, rather than as loans

In fact, the latter gave general creditors only the choice between recovering 5 % of their claims within 75 days or 20 % of them within 17 years without interest, whereas the special agreement enabled the State to recover 18 % of its credit within 8 years at an annual interest rate of 3,25 %, and that debt was duly recovered in full in line with the agreed schedule.

The Spanish authorities correct the statement made in paragraph 16 of the opening Decision, specifying that, under the general creditors’ agreement, there were two alternatives rather than just two cumulative possibilities: to recover either 5 % of claims within 75 days or 20 % within 17 years without interest.

The requested competent authority will employ the powers and procedures provided under the laws, regulations or administrative provisions of the requested EU country regarding claims on the same or similar tax or duty.