Report recovery compendium_EN | Lexipedia

Compendium of national procedures for the recovery of foreign debts according to Article 78 of Regulation (EC) No 987/2009 and of all designated institutions responsible for recovery matters and their contact information

Frederic De Wispelaere, Lynn De Smedt and Jozef Pacolet - HIVA-KU Leuven December 2020

Social Europe

EUROPEAN COMMISSION Directorate-General for Employment, Social Affairs and Inclusion

Directorate D — Labour Mobility

Unit D/2 – Social security coordination

Contact: EMPL-D2-UNIT@ec.europa.eu

European Commission B-1049 Brussels

EUROPEAN COMMISSION

European Commission Directorate-General for Employment Social Affairs and Inclusion Directorate D Labour Mobility 2020

Network Statistics FMSSFE This report has been prepared in the framework of Contract No VC/2017/0463 ‘Network of Experts on intra- EU mobility – social security coordination and free movement of workers / Lot 2: Statistics and compilation of national data’. This contract was awarded to Network Statistics FMSSFE, an independent research network composed of expert teams from HIVA (KU Leuven), Milieu Ltd, IRIS (UGent), ICON-INSTITUT Public Sector GmbH, Szeged University and Eftheia bvba. Network Statistics FMSSFE is coordinated by HIVA.

Authors: Frederic De Wispelaere, Senior research associate, HIVA – Research Institute for Work and Society, University of Leuven (KU Leuven)

Lynn De Smedt, Junior research associate, HIVA – Research Institute for Work and Society, University of Leuven (KU Leuven)

Prof Dr Jozef Pacolet, Emeritus with formal duties, HIVA - Research Institute for Work and Society, University of Leuven (KU Leuven)

LEGAL NOTICE

Manuscript completed in December 2020.

This document has been prepared for the European Commission however it reflects the views only of the authors, and the Commission cannot be held responsible for any use which may be made of the information contained therein.

The European Commission is not liable for any consequence stemming from the reuse of this publication.

Luxembourg: Publications Office of the European Union, 2021

The reuse policy of European Commission documents is implemented based on Commission Decision 2011/833/EU of 12 December 2011 on the reuse of Commission documents (OJ L 330, 14.12.2011, p. 39). Except otherwise noted, the reuse of this document is authorised under a Creative Commons Attribution 4.0 International (CC-BY 4.0) licence (https://creativecommons.org/licenses/by/4.0/). This means that reuse is allowed provided appropriate credit is given and any changes are indicated.

PDF ISBN 978-92-76-33650-1 doi: 10.2767/91740 KE-05-21-079-EN-N

Table of Contents Belgium............................................................................................................ 8 National procedures .........................................................................................8 Designated institutions ................................................................................... 10

Bulgaria ..........................................................................................................11 National procedures ....................................................................................... 11 Designated institutions ................................................................................... 11

Czech Republic .................................................................................................12 National procedures ....................................................................................... 12 Designated institutions ................................................................................... 13

Denmark .........................................................................................................14 National procedures ....................................................................................... 14 Designated institutions ................................................................................... 14

Germany .........................................................................................................15 National procedures ....................................................................................... 15 Designated institutions ................................................................................... 16

Estonia ............................................................................................................17 National procedures ....................................................................................... 17 Designated institutions ................................................................................... 17

Ireland ............................................................................................................18 National procedures ....................................................................................... 18 Designated institutions ................................................................................... 18

Greece ............................................................................................................19 National procedures ....................................................................................... 19 Designated institutions ................................................................................... 21

Spain ..............................................................................................................22 National procedures ....................................................................................... 22 Designated institutions ................................................................................... 22

France.............................................................................................................22 National procedures ....................................................................................... 22 Designated institutions ................................................................................... 22

Croatia ............................................................................................................24 National procedures ....................................................................................... 24 Designated institutions ................................................................................... 24

Italy ...............................................................................................................26 National procedures ....................................................................................... 26 Designated institutions ................................................................................... 26

Cyprus ............................................................................................................27 National procedures ....................................................................................... 27 Designated institutions ................................................................................... 27

Latvia .............................................................................................................28 National procedures ....................................................................................... 28 Designated institutions ................................................................................... 28

Lithuania .........................................................................................................29 National procedures ....................................................................................... 29 Designated institutions ................................................................................... 30

Luxembourg ....................................................................................................31 National procedures ....................................................................................... 31 Designated institutions ................................................................................... 34

Hungary ..........................................................................................................35 National procedures ....................................................................................... 35 Designated institutions ................................................................................... 35

Malta ..............................................................................................................36 National procedures ....................................................................................... 36 Designated institutions ................................................................................... 36

Netherlands .....................................................................................................37 National procedures ....................................................................................... 37 Designated institutions ................................................................................... 40

Austria ............................................................................................................42 National procedures ....................................................................................... 42 Designated institutions ................................................................................... 42

Poland.............................................................................................................43 National procedures ....................................................................................... 43 Designated institutions ................................................................................... 44

Portugal ..........................................................................................................46 National procedures ....................................................................................... 46 Designated institution .................................................................................... 46

Romania ..........................................................................................................47 National procedures ....................................................................................... 47 Designated institutions ................................................................................... 47

Slovenia ..........................................................................................................48 National procedures ....................................................................................... 48 Designated institutions ................................................................................... 48

Slovak Republic ................................................................................................50 National procedures ....................................................................................... 50 Designated institutions ................................................................................... 51

Finland ............................................................................................................52 National procedures ....................................................................................... 52 Designated institutions ................................................................................... 52

Sweden ...........................................................................................................53 National procedures ....................................................................................... 53 Designated institutions ................................................................................... 53

United Kingdom................................................................................................54 National procedures ....................................................................................... 54 Designated institutions ................................................................................... 54

Iceland ............................................................................................................55 National procedures ....................................................................................... 55 Designated institutions ................................................................................... 55

Liechtenstein ...................................................................................................56 National procedures ....................................................................................... 56 Designated institutions ................................................................................... 56

Norway ...........................................................................................................57 National procedures ....................................................................................... 57 Designated institutions ................................................................................... 57

Switzerland......................................................................................................58 National procedures ....................................................................................... 58 Designated institutions ................................................................................... 58

BELGIUM

National procedures

Social security contributions The Office national de sécurité social (ONSS) [National Social Security Office] is responsible for collecting social security contributions from salaried employees. Requests for recovery from social security institutions in other countries are dealt with in accordance with the EU Regulation or bilateral agreements. Social security contributions are recovered in the same way as Belgian ones would be in Belgium. The main difficulty is that case management is essentially a manual procedure, with no IT applications for monitoring or management support; this means that processing requests takes longer and is more complex. This is also why we do not have reliable statistics on which we can base monitoring and outcome reports. As part of the modernisation of the legal services, we hope to be able to incorporate recovery requests in a monitoring system. Although no reliable data are available, experience with recovery requests from foreign institutions indicates that many debtors cannot be traced or are insolvent.

For family benefits, requests for the recovery of undue amounts received from foreign institutions are processed in the same way as requests from Belgian bodies. However, amounts can be withheld only if the debtor is in receipt of family allowances.

Following an institutional reform of the Belgian State, in 2014, certain powers in the area of social security were regionalised in particular those relating to family benefits. As from 1 January 2019, the Federal Government will no longer be responsible for the payment of family benefits in three entities, where new legislation will enter into force. The Flemish Community (Flanders) will take effective charge of the payment of family benefits as from

1 January 2019. From that date onwards, family benefits will be one part of the

‘groeipakket’ (a new package of family benefits and financial interventions in Flanders). The General Family Allowance Act (LGAF - loi générale relative les allocations familiales) will in Flanders be abrogated with effect from 1 January 2019. A transitional regime is provided for in the decree on the ‘groeipakket’ for children born before 1 January 2019. The legal basis for Flanders is the Decree of 27 April 2018 regulating family policy allowances.

For French-speaking Wallonia, family allowances are paid on the basis of the Decree of 8 February 2018 amended by the Decree of 20 December 2018.

For the German-speaking Community, family benefits are paid on the basis of the Decree of 23 April 2018 on family benefits.

In Brussels, federal laws were relevant for 2019, but since January 2020, family allowances have been granted to all children legally residing in the territory of the bilingual region of Brussels-capital in accordance with the Ordinance of 25 April 2019 regulating the granting of family benefit.

In such cases, benefit recipients are informed of the request from the body in the other country that amounts be withheld and how this is to be done. They are advised to contact the foreign institution in question if they wish to challenge its decision, and if necessary the Organe interregional pour les prestations familiales (Orint) provides assistance, as a liaison body, in doing so. If the benefit recipient proposes an adjustment to the percentage or amount to be withheld, that proposal is sent to the creditor (the other Member State) and the position adopted by that Member State determines the recovery action taken. The benefit recipient and the foreign institution are informed once the debt has been paid off. Depending on whether the undue amount stems from an error made by the debtor body, the rate of recovery may range from 10% to 100% of the ongoing payments by another body. In the event of an error, amounts won’t be recovered only if the debtor acted in good 8

faith, i.e. did not know or could not be expected to know that the payment was not due. A Belgian body that wishes to recover an undue payment contacts the competent institution (or last competent institution) in the other Member State concerned or the liaison body of that State. We would emphasise that undue payments involving other Member States usually arise when there has already been a problem in establishing which Member State is competent.

For unemployment benefits, the Office National de l’Emploi (ONEM) [National Employment Office] is responsible for recovering benefits paid unduly by foreign institutions (in the unemployment sector) under Regulations No 883/2004 and No 987/2009. First of all, the ONEM acts by itself (reminder sent to the debtor; payment deadline set; recovery through offsetting against social benefits paid to the debtor in Belgium). In a second stage, the ONEM may commission SPF Finances [Federal Public Service, Finance] (the ‘fiscal authority’) to enforce the recovery (enforcement order on the assets of the debtor by a court bailiff). At present, this second stage is still purely theoretical in respect of foreign claims, because of procedural issues.

For healthcare benefits in kind, the competent institution (Institut national d'assurance maladie-invalidité (INAMI) [National Institute for Health and Disability Insurance]) states that it uses credit notes with all the liaison bodies. For healthcare benefits in cash, and invalidity benefits in cash, the competent institution (Institut national d'assurance maladie- invalidité (INAMI)/ [National Institute for Health and Disability Insurance]. In practice, the Federale Pensioendienst (FPD) [Federal Pension Service] usually draws on national legislation (Article 1410(4) of the Judicial Code) and withholds 10 % from on-going benefit payments. The FPD has concluded an agreement with financial institutions for the repayment of undue amounts paid after a person has died, within limits set in the agreement. The FPD will of course process requests for recovery of undue amounts from an institution in another Member State in accordance with the applicable legislation.

As of 1 January 2017, the Funds for Occupational Diseases (Fonds des maladies professionnelles/Fonds voor de beroepsziekten) and the Fund for Occupational Accidents (Fonds des accidents du travail/Fonds voor arbeidsongevallen) have merged into Fedris (Federal Agency for Occupational Risks/Agence Fédérale des risques professionnels/Federaal Agentschap voor Beroepsrisiko’s).

Fedris is the competent body for recovering undue benefits paid by foreign institutions in connection with an accident at work, as provided for in Regulations 883/2004 and 987/2009. First of all, Fedris acts by itself (reminder sent to the debtor, payment deadline set,* recovery by means of withholding amounts from social security benefits for accidents at work or occupational diseases to which the debtor is entitled in Belgium. If Fedris does not pay benefits in cash to the person then it transfers the request for recovery to another social security institution in Belgium which pays benefits in cash to that same person). In a second stage, Fedris might commission SPF Finances/FOD Financiën [Federal Public Service, Finance] (the ‘fiscal authority’) to enforce the recovery (enforcement order on the assets of the debtor by a court bailiff). At present, this second stage is still purely theoretical in respect of foreign claims, because the procedures have not been developed so far. Fedris is also the liaison body which deals with the recovery abroad of undue social security benefits paid in the Belgian occupational accidents sector. Here, too, SPF Finances/FOD Financiën may be called upon to enforce recovery abroad.

Designated institutions

o Social security contributions ONSS - Office national de sécurité sociale Direction générale des services juridique [Directorate-General for Legal Services] Direction du recouvrement judiciaire [Judicial Recovery Department] Place Victor Horta, 11

1060 Brussels

o Occupational Diseases and Work Accidents

Presently for contributions in relation to work accidents only SPF Finances, Administration générale de la Documentation patrimoniale [National Property Records Administration] North Galaxy - Tower B 12th floor Boulevard du Roi Albert II, 33 (PO Box 50)

1030 Brussels

comcel.patdoc@minfin.fed.be

For awod benefits in cash (liaison body) Fedris – Agence fédérale des risques professionnels Avenue de l’Astronomie 1

1210 Bruxelles

o Family benefits All bodies which grant family benefits (16, and whose contact details are available on the Orint website: http://www.orint.be) may assist in the recovery of family benefits paid unduly to a recipient. In the event of a problem, Orint acts as a liaison body.

Orint - Interregional organ for family benefits Rue Belliard 71 bte 3

1040 Bruxelles

Tel. : 02/435 63 06 international@orint.be

o Unemployment benefits ONEM Service Réglementation chômage et Contentieux [Unemployment Regulations and Disputes Service] Boulevard de l'Empereur, 7 1000 BRUSSELS

o Healthcare and compensation All liaison bodies on behalf of their sickness funds as mentioned in the Master directory

o For retirement pensions

BULGARIA

National procedures NRA- In compliance with the Bulgarian legislation, the persons responsible for undertaking measures in accordance with Chapter III, Section 3, Art. 78 of the abovementioned Regulation in favor of аn EU Member State, are the public enforcement officers (Tax Collector) from the competent Territorial Directorate of the National Revenue Agency as per the person’s registration. The actions of the public enforcement officers from the NRA shall be carried out as per the order and procedure of the Tax and Social Security Procedure Code (TSSPC) for the public receivables explicitly listed in Art. 162 of the same Code, such as the receivables listed in Art. 1, B., W, X, Y, respectively in Art. 3, para. 1, „a-i“ of Regulation 883/2004. The NRA authorities shall not be responsible for the collection of the receivables under Art. 1, Z, respectively in Art. 3, para. 1, J of the same regulation.

The national procedure for the recovery of foreign claims according to Article 78 of Regulation (EC) No 987/2009 is the following: - When a request for recovery is received at NRA, enforcement proceedings shall be initiated as per the order and procedure laid down in Division IV of TSSPC, and the public enforcement officer shall send a notification to the debtor, giving them

7 days for voluntary compliance. If they don’t comply, the public enforcement

officer shall examine the property of the debtor and shall use the available property owned by the person for carrying out the enforcement proceedings.

Designated institutions

National Revenue Agency (NRA)

52 Dondukov Blvd

Sofia 1000 Bulgaria URL: www.nap.bg

CZECH REPUBLIC

National procedures

Czech Social Security Administration (CSSA)

Within the national procedures for recovery of foreign debts related to sickness and pension insurance (both premiums and benefits in cash) is the point of contact the Czech Social Security Administration (Česká správa sociálního zabezpečení), specifically Premium Collection and Recovery Department. This Department, when conditions are met, refers claims for recovery to relevant local branch (Okresní správa sociálního zabezpečení, District Social Security Administration). After that, procedure is similar as the recovery of national debts; it is a form of administrative enforcement. CSSA may use the services of bailiffs, who are under supervision of the courts, but these services are connected with large costs.

For requests for enforcement from other Member States the procedure is following: The CSSA has to obtain the original or certified copy of the respective foreign institution’s or court decision. Such decision is then treated by the CSSA in the same manner as its own decisions or as a decision of a Czech court. Subsequently the foreign decision can be used as an instrument for the enforcement within an administrative procedure (for which the CSSA is responsible) or within a procedure performed by a bailiff working under supervision of the court. The actual manner of the enforcement procedure is chosen by the CSSA, so that it corresponds to the usual procedure used in similar cases of claims and decisions of Czech institutions.

Health Insurance Funds

Request for recovery of debts related exclusively to health insurance and sickness benefits in kind shall be forwarded to the Health Insurance Bureau. Such requests are transmitted to relevant health insurance fund which enforces the debt in line with national enforcement rules. The health insurance fund contacts the debtor first and calls upon the debtor to pay. If there is no effect the fund asks external bailiffs.

Labour Office

Requests for recovery of debts related to unemployment benefits should be addressed to the Labour Office – General Directorate. Such requests are forwarded to Customs Office which enforces the debt in line with national enforcement rules.

Requests for recovery of debts related family benefits should be addressed to the Labour Office – General Directorate. Such requests are forwarded to regional units of Labour Office, and debts are than enforced by external enforcement agents.

Designated institutions

Česká správa sociálního zabezpečení (ČSSZ) Czech Social Security Administration (CSSA)

Oddělení pojistného a pohledávek Premium Collection and Recovery Department. Address: Křížová 25, 225 08 Praha 5, Czech Republic, www.cssz.cz

Liaison body for recovery in the field of sickness benefits in kind only:

Kancelář zdravotního pojištění Health Insurance Bureau Address: nám. W. Churchilla 2, 130 00 Praha 3 www.kancelarzp.cz e-mail: info@kancelarzp.cz tel.: +420 236 033 411

Liaison body for the unemployment benefits and family benefits only:

Úřad práce ČR – Generální ředitelství Labour Office – General Directorate Dobrovského 1278/25

170 00 Praha 7

www.uradprace.cz Tel.: 950 180 111 E-mail: posta@uradprace.cz

DENMARK

National procedures

Competent authority for enforcement is the Danish tax authority (SKAT) - which is in the charge of recovering debts governed by public law in Denmark. Recovery can take the form of reminders, attachment of earnings or distrains.

Designated institutions Name: Gældsstyrelsen – International Inddrivelse. Address: Pionér Alle 1, 6270 Tønder, Danmark, Phone: +45 70 15 73 04 Email: International-inddrivelse.toender@gaeldst.dk

GERMANY

National procedures

Under Article 1(2)(b) of Regulation (EC) No 987/2009, the liaison bodies are, within the scope of their respective responsibilities, designated as responsible for the forwarding and receipt of requests for service and enforcement in accordance with Article 75(2) of Regulation (EC) No 987/2009.

In health insurance, the GKV-Spitzenverband (National Association of Statutory Health Insurance Funds) DVKA (German Liaison Agency for Health Insurance Abroad) is responsible for the forwarding of both recovery requests from German institutions (statutory health institutions) to another Member State of the EU, the EEA and Switzerland and all claims for recovery concerning the branches of German social insurance (health, pension and unemployment insurance).

Requests for recovery from another State in the EU, EEA or Switzerland are forwarded exclusively by the GKV-Spitzenverband if the amounts claimed also include health insurance claims. In this case the GKV-Spitzenverband, DVKA, is not only the “designated institution” but also the “requested party” for the purposes of Article 75(1) of Regulation (EC) No 987/2009. Requests from other States of the EU, the EEA or Switzerland which do not include any claims for health insurance amounts are to be addressed to the other German liaison bodies for the purposes of Article 1(1)(b) of Regulation (EC) No 987/2009, depending on their area of responsibility, which can be ascertained from the entries in the Master Directory.

For the GKV-Spitzenverband, DVKA, the provisions under federal law on the procedure for service and/or enforcement (Verwaltungs-Vollstreckungsgesetz – Administrative Enforce- ment Act) apply. Monetary claims from foreign institutions, however, are enforced not by the GKV-Spitzenverband, DVKA itself but through the main customs offices. All requests for recovery from Member States are forwarded to the enforcement authorities of the Federal Finance Administration (specifically: the Federal Finance Directorate (Central District) in Potsdam) by the GKV-Spitzenverband DVKA, with an instruction to enforce the claim against the debtor. The Federal Finance Administration’s enforcement authorities forward the recovery requests to the main customs office with jurisdiction over the debtor which implements the enforcement on the basis of the provisions under federal law. For enforcement under the Verwaltungs-Vollstreckungsgesetz an enforceable notification of a claim is sufficient and an enforceability clause is not required. Enforcement instruments from other States of the EU, the EEA and Switzerland are automatically recognised and enforced for the recovery of claims in Germany under Article 84(2) in conjunction with Article 79(1) of Regulation (EC) No 987/2009.

As regards the Deutsche Rentenversicherung, we would refer to Annexes 2 and 3 which were drawn up on 18 September 2014 in connection with the Fiscalis 2020 Workshop “Sharing information between tax authorities and other authorities for an effective mutual assistance” and forwarded to DG Taxation and Customs Union for preparation.

Designated institutions

The institutions of the Deutsche Rentenversicherung are responsible for contribution claims and claims on the basis of undue payments in the “pensions” sector.

General questions should be addressed to:

Deutsche Rentenversicherung Bund Geschäftsbereich Rechts- und Fachfragen; Referat EU-Recht, Abkommensrecht, innerstaatliches Recht mit Auslandsbezug (0332)

10704 Berlin

Germany

Questions on individual cases should be addressed to the competent pension insurance institutions (Annex 4). The Deutsche Rentenversicherung takes the view that efforts should be concentrated on enabling the necessary information on competent bodies to be entered in the Master Directory. However, a correct, exhaustive and comprehensible definition of competence is not yet possible using the currently available codes (see question 7).

In the field of health insurance the liaison bodies as referred to in Article 1(2)(b) of Regulation (EC) No 987/2009 are, within their respective area of responsibility, the designated institutions for the forwarding and receipt of requests for service and enforcement under Article 75(2) of Regulation (EC) No 987/2009.

The contact details for the GKV-Spitzenverband, DVKA are as follows:

GKV-Spitzenverband DVKA Postfach 20 04 64

53134 Bonn

Telephone: +49 228 9530-0 E-mail: post@dvka.de

In the accident insurance branch, Deutsche Gesetzliche Unfallversicherung (German statutory accident insurance) is the body responsible for sending and receiving requests for enforcement under Article 75(2) of Regulation (EC) No 987/2009.

The contact details are:

Deutsche Gesetzliche Unfallversicherung e. V. (DGUV) Glinkastraße 40

10117 Berlin

Telephone: +49 30 288 763 644 E-mail: dvua@dguv.de

In the field of family benefits the Bundesagentur für Arbeit (Nuremberg), Familienkasse Direktion is responsible for transmitting and receiving requests pursuant to Article 75(2) of Regulation (EC) No 987/2009 for transmitting and receiving requests concerning claims for contributions due and overpaid benefits within the meaning of Article 3(1)(j) of Regulation (EC) No 883/2004. The contact details are:

Bundesagentur für Arbeit, Familienkasse Direktion

90327 Nürnberg

ESTONIA

National procedures

Estonian Unemployment Insurance Fund (EUIF): For the recovery of unduly paid unemployment benefits social security institution EUIF is involved. We do not have special procedures for the recovery of foreign debts. Pursuant to our internal legislation the person has to repay the claim of unduly paid benefits voluntarily or if the person fails to comply with it, the claim shall be recovered through a bailiff. EUIF can directly address the claim to a bailiff who proceeds the case according to a writ of execution.

Estonian Social Insurance Board (ESIB): After the receipt of the recovery claim from the competent institution of another Member State (R-SED + formal decision of the Member State) ESIB will send the notification letter to the person who received unduly payment/overpayment. If this person does not respond, ESIB will forward the claim to the bailiff or make a request for enforcement procedure (in practice, there is only one pending case). If a person receives from ESIB the same type of benefit/pension, then the unduly payment can be withhold to the amount of 20% from the benefit/pension in accordance with the national legislation.

Estonian Health Insurance Fund (EHIF): After the receipt of the recovery claim from the competent institution of another Member State, EHIF will send the notification letter to the person who received unduly payment/overpayment. If this person does not respond, EHIF will forward the claim to the bailiff to make a request for enforcement procedure.

Designated institutions

Unemployment Benefits - Estonian Unemployment Insurance Fund, Lasnamäe 2, 11412 Tallinn, Estonia, e-mail info@tootukassa.ee, tel+372 614 8500

Family benefits and pensions - Social Insurance Board (Paldiski maantee 80, 15092 Tallinn, e-mail info@sotsiaalkindlustusamet.ee, tel +372 612 1360)

Sickness Benefits – Estonian Health Insurance Fund (Lastekodu 48, 10144 Tallinn, e-mail info@haigekassa.ee, tel +372 669 6630)

Taxes – Estonian Tax and Customs Board (Lõõtsa 8a, 15176 Tallinn, e-mail emta@emta.ee, tel +372 880 0810)

IRELAND

National procedures

The Department of Social Protection (DSP) is responsible for the recovery of debts arising from the overpayment of social security benefits or where social security contributions are outstanding.

Where an overpayment has been assessed, DSP prepares a plan on how the recovery of the debt is to be achieved. There are a number of methods available for the recovery by DSP of social security debts, as follows –  payment of a lump sum by the debtor to DSP,  regular payments by the debtor to DSP,  withholding of arrears of social security payments or refunds of social security contributions due to the debtor,  deduction from social security payments due to the debtor,  attachment orders to monies held in financial institutions or salary,  where the debtor has died, recovery from that person’s estate, or  a combination of the above methods.

In addition, DSP may initiate civil proceedings in the Irish Courts to recover significant debts that are outstanding.

Where another EU Member State submits a request to DSP for the recovery of a social security debt and the debtor can be traced, DSP advises that person of the debt that is due and arrangements are made for the recovery of the debt, in accordance with the national procedures. The appropriate SED is returned to the requesting State outlining the action taken in relation to its request.

Where a person has a debt owing to DSP and it is known that that person is residing in another EU Member State, DSP will make contact with the national authorities responsible for social security in that other Member State in order to seek assistance in the recovery of the debt.

Designated institutions

Name: Central Debt Unit, Control Division, Department of Social Protection

Address: Social Welfare Services Office Carrick on Shannon Co. Leitrim Ireland

Email address: CentralDebt@welfare.ie

Telephone No.: 00353-71-9672616

GREECE

National procedures

A. Recovery of outstanding contributions

The Social Security Debt Collection Centre (KEAO) was established by Article 101 of Act No 4172/2013 under the Social Insurance Institute — Unified Insurance Fund for Employees (IKA-ETAM) for the purpose of collecting social security debt to social security bodies under the Ministry of Labour, Social Security and Welfare.

The KEAO is responsible for collecting social security arrears for IKA-ETAM, the Insurance Institution for the Liberal Professions (OAEE), the Agricultural Insurance Organisation (OGA) and the Unified Fund of Independent Employees (ΕΤΑΑ) exceeding € 5 000, and debts to these bodies arising from failure to comply with previous arrangements for payment in instalments. The collection of arrears falling outside the KEAO's remit remains the responsibility of the insurance bodies.

A Single Debtors’ Register has been set up for debts managed by the KEAO.  Notifying the debtor

An ‘Debt settlement Invitation’ is sent to debtors registered with the KEAO.

Where a debtor fails to respond to the invitation to settle debts (full repayment or debt settlement), an ‘Individual Notice of Overdue Debts’ is sent pursuant to the Public Revenue Collection Code stating that if they fail to respond within 20 days, the enforced recovery procedure will be initiated.  Enforcement measures

The KEAO identifies debtors who have failed to respond within 20 days of receiving an Individual Notice to settle their debt or to comply with the debt settlement terms agreed for their debt.

Before any enforcement measures are taken, each debtor is assessed individually and a profile is set up on the basis of data from the ΚΕΑO's electronic system, cross-checked against the register of the Secretariat-General for Information Systems (Ministry of Finance) and data from the general trade register, etc. The recoverability of the debt and the debtor's risk profile is then determined on the basis of specific criteria. Among the criteria taken into account is the size of the debt, the debtor's behaviour in terms of meeting their obligations (a debtor's reliability profile is strengthened if they pay current contributions together with a reasonable amount towards settling their debt in regular monthly payments) and how long the debt has existed.

The KEAO regional offices are responsible for adopting any enforcement measures.  Classifying debts in terms of recoverability

Debt arrears are divided into recoverable and irrecoverable debts by means of an assessment of their theoretical recoverability. The purpose of this is to identify debts that it would not be cost-effective to attempt to recover on the basis of predetermined, objective criteria. Debts with low or even zero recoverability, such as for firms that have been out of business for years (e.g. firms that have gone bankrupt or are inactive, against which enforced recovery measures have been taken without result or where the debtor is deceased, etc.) are treated as a separate category where, without the debt being written off, collection is not directly pursued.

B. Recovery of unduly paid benefits

State General Accounting Office (pensions, benefits and compensations for retired civil servants) For amounts up to €15 000 provision is made for a 25% monthly pension deduction until the amount has been fully repaid. For amounts of more than €15 000, an assessment note is issued and sent to the competent local tax office (DOY), which assesses and collects the debt according to the provisions of the Public Revenue Collection Code. It should be noted that, if the procedure under Articles 75-85 of Regulation (EC) No 987/2009 is deemed, in a legal action brought by the person concerned, as ‘seizure’ by the competent court under Article 68(1) of Presidential Decree No 169/2007, the pension is neither assigned nor seized, and any related measures are automatically rendered null and void. Third party seizure is allowed only on the basis of a document issued by the competent local tax office (tax authority) for the recovery of a pensioner's established debt to the State (mainly tax debts). Pensions may not be seized if the amount of the debt is less than €1 500. If the debt exceeds this amount, a seizure of up to 25% may be made, but the remaining amount may not be less than €1 500.

IKA-ETAM (insurance body for private sector employees)  Any amount unduly paid by ΙΚΑ-ΕΤΑΜ as a cash benefit must be repaid with 5% interest in accordance with its provisions on the enforced recovery of contribution arrears. In connection with the recovery of unduly paid benefits, interest is payable from the date on which the debtor is informed of the debt if the benefits were received in good faith, but from the date of payment if they were received fraudulently.  Under ΙΚΑ-ΕΤΑΜ rules, any arrears may be offset against the sum of the total benefits granted if the beneficiary and the debtor is the same person (if the beneficiary is not identical to the debtor the provisions of the Public Revenue Collection Code apply). In this case the debt is not assessed by the local tax office, but a procedure is followed whereby the arrears are offset by deduction from amounts still to be paid to the insured person to cover IKA-ETAM claims. Here the requirement that the remaining amount may not be less than €1 500 does not apply (this restriction applies only under the provisions of the Public Revenue Collection Code). Any deduction from a benefit paid periodically to the insured person in order to amortise their debt may not exceed a third of the benefit granted.  However, the option of offsetting debts against benefits does not preclude IKA-ETAM from applying statutory enforcement measures to secure its claims. Consequently, if the amount of the debt is particularly high and cannot be fully offset or risks becoming time-barred, additional measures may be taken, in parallel with the offset, to secure ΙΚΑ-ΕΤΑΜ's claim in accordance with the Public Revenue Collection Code. The amounts due can be recovered, on the grounds that they were unlawfully received, by taking the following steps: (a) establishing the amount pursuant to Article 2 of the Public Revenue Collection Code, (b) seizing assets held by the debtor and (c) bringing legal action, provided there is evidence that the debtor committed the offence of repeated fraud by unlawfully receiving the benefits in question.

OGA (agricultural insurance body) Unduly paid benefits are mainly recovered by way of an offsetting procedure, where the sums due are deducted from OGA retirement benefit entitlements in instalments and deducted from pensions paid by other social security bodies.

More specifically:  Where the debtor having received undue benefits continues to be entitled to a pension from the OGA and the debt exceeds 12 months of pension payments, including increments and allowances, payment of the pension is suspended until the debt is lower than the amount equivalent to 12 monthly pension payments.

 Where the debt is or becomes less than the amount equivalent to 12 monthly pension payments, the debtor retains half of their monthly pension until the debt has been fully repaid.  Where the debtor is no longer entitled to a pension from the OGA and offsetting by deduction is therefore not possible, a decision is adopted and the debtor is asked to settle their debt.

Designated institutions

SPAIN

National procedures

Once the request for recovery is received on the correct form, we check whether the form has been completed correctly in accordance with Article 73 et seq. of Regulation (EC) No 987/2009.

In cases where benefits have been paid unduly, we check whether the debtor is receiving any benefits under the Spanish Social Security System. If he of she is, the documentation is forwarded to the Instituto Nacional de la Seguridad Social (INSS) (National Social Security Institute) so that they can deduct the unduly-paid amount from future payments, within permitted limits, until the amount owed has been paid off.

If the person is not receiving benefits, the debt is claimed back directly from him or her.

It is not necessary to involve the courts when a request for recovery is received.

Where social security is concerned, the Tesorería General de la Seguridad Social (General Treasury for Social Security) has responsibility and is the liaison body for the recovery of debts and the repayment of benefits unduly received from other Member States. These matters are managed centrally, in a department called the 'Servicio de Regularización de ingresos y recuperación de deuda' (Service for the Regularisation of Income and the Recovery of Debt), which is attached to the 'Subdirección General de Recaudación en Período Voluntario' (General Subdirectorate for Collection during the Voluntary Payment Period).

The social security institutions are involved.

Designated institutions Tesorería General de la Seguridad Social [General Treasury for Social Security] (Subdirección General de Recaudación en Período Voluntario [General Subdirectorate for Collection during the Voluntary Payment Period])

Calle de los Astros 5 y 7 28007 MADRID

FRANCE

National procedures

Either the offsetting procedure is implemented when the institution pays out benefits similar to the undue benefits being recovered, or a recovery procedure is carried out. Once the foreign claim has been recognised, amicable recovery measures — followed by stronger ones — may be implemented. The procedure involves the competent institutions and civil courts in the event that the implementation measures are challenged.

Designated institutions

Given the organisation of the French social security system, numerous bodies may be involved in the recovery procedure depending on the nature of the debtor’s activities 22

(employed, self-employed, working in the agricultural sector or not, etc.) and the risk involved.

The main competent bodies include: - The URSSAF for the recovery of social contributions paid to employed persons working outside the agricultural sector; - The RSI for the recovery of contributions concerning self-employed, as well as, as regards the liberal professions, the URSSAF and specific retirement funds; - The MSA for the recovery of social contributions concerning agricultural employees and self-employed persons in the agricultural sector; - The CAF for family benefits; - The CPAM for sickness insurance, maternity, invalidity and death benefits for employees; - The CARSAT for employees' retirement benefits; - The RSI for sickness and retirement benefits for self-employed persons working outside the agricultural sector; - The MSA for sickness, retirement and family benefits concerning employed and self- employed persons working in the agricultural sector.

It is also recommended to consult the French liaison body (CLEISS) as regards the determination of the competent body:

Centre des Liaisons Européennes et Internationales de Sécurité Sociale

11 rue de la tour des Dames

75436 Paris cedex 09

Tel. : +33 1 45 26 33 41 Fax : +33 1 49 95 06 50

CROATIA

National procedures

In Croatia there are different competent institutions by branches of social security. The Croatian Pension Insurance Institute is the competent institution for pension benefits and family benefits. The Croatian Health Insurance Fund is the competent institution for sickness, maternity and paternity benefits. The Croatian Employment Service is the competent institution for unemployment benefits. The Ministry of Finance-Tax Authority is competent for the collection of social security contributions. According to the Croatian Act on implementation of EU Regulations on coordination of social security systems, the above mentioned competent institutions are competent for their branch of social security, respectively, including the recovery of unduly paid benefits and outstanding contributions. After receiving a request from the competent institution in another Member State regarding the recovery of unduly paid pension and family benefits, the CPII will try to settle a claim in an out-of-court settlement. If the out-of-court settlement is unsuccessful, the recovery is possible in court proceedings only. The same procedure will be applied by the CHIF for the unduly paid sickness and maternity/paternity benefits and by the CES for unduly paid unemployment benefits.

Designated institutions Name of the institution competent for the recovery of pension and family benefits: Croatian Pension Insurance Institute The address of the institution: A. Mihanovića3

10000 Zagreb

Republic of Croatia Website of the institution: www.mirovinsko.hr E-mail address: hzmo-eu@mirovinsko.hr

T ++385 1 4595500 F ++385 1 4595066

Name of the institution competent for the recovery of unemployment benefits: Croatian Employment Service The address of the institution: Radnička cesta 1

10000 Zagreb

Republic of Croatia Website of the institution: www.hzz.hr E-mail address: eukoordinacija@hzz.hr

T ++385 1 6126000 F ++385 1 6126033

Name of the institution competent for the recovery of sickness and maternity/paternity benefits: Croatian Health Insurance Fund

The address of the institution: Margaretska 3

10000 Zagreb

Republic of Croatia Website of the institution: www.hzzo.hr E-mail address: Croatian.Health@hzzo.hr

T ++385 1 4806333 F ++385 1 4812606

ITALY

National procedures

Our national procedure for the recovery includes: a) Recovery of contributions and premi: inclusion in the roll by the recovery Agency. In the case of appeal against the roll, the social security institution use their legal defense. b) Recovery of unduly paid benefits: usually is used the institution’s legal assistance. a specific computer procedure is used. If the benefit is in payment, the undue amount is recovered directly on the benefit within the limits prescribed by law; if there are no benefits in payment or the amount of the benefit in payment does not allow the recovery, together with disclosure of amounts, the person is provided with the bank details for the refund. Only in case of recovery of pensions unduly received by the delegate to its collection after the death of the pensioner, the debtor is notified of an enforceable Notice of Charge. The recovery is entrusted to the Recovery Agency.

Designated institutions

- For family benefits, unemployment, sickness and maternity benefits in cash: INPS – Direzione centrale Prestazioni a sostegno del reddito- via Ciro il Grande 21 –

00144 Roma Italia.

dc.prestazionisostegnoreddito@postacert.inps.gov.it

- For Pensions: INPS - Direzione centrale Pensioni, via Ciro il Grande 21 – 00144 Roma Italia. dc.pensioni@postacert.inps.gov.it

- For contributions: INPS – Direzione centrale Entrate, via Ciro il Grande 21 – 00144 Roma Italia. dc.entrate@postacert.inps.gov.it

- For Accidents at work and Occupational diseases : INAIL –Direzione Generale – Direzione Centrale Prestazioni Economiche - P.le Pastore, 6 – 00144 Roma 06 54871.

CYPRUS

National procedures

In Cyprus the Social Insurance Services is the competent institution for the recovery of unduly paid benefits on behalf of other Member States.

Upon the receipt of the request for recovery, the Head Office contacts the respective District Office where the last known address of the person concerned is and in case he/she is traced is requested to settle the unduly paid benefits within a certain period of time. To this end, the Social Insurance Services have created an account to the accounts department of the Social Insurance Services headquarters where these payments can be effected either as a lump sum payment or in smaller monthly installments.

In case the person concerned fails to respond to our request there is a possibility to take legal action against him before a civil court in line with the provisions of the Cyprus Legislation. Article 85(1) of the Social Insurance Law (N.59(I)/2010) stipulates that any insured person who fails or neglects to pay social insurance contributions commits an offence and if found guilty by the civil court may be sentenced up to one year of imprisonment or be fined up to €3.400 or the court may impose both penalties simultaneously. Until now this procedure has not yet been necessary to be implemented.

Designated institutions Social Insurance Services Department of European Union and International Relations

7 Byron Avenue, postal code 1465

Nicosia, Cyprus Tel: +357 22 401811/875 Fax: +357 22 401664 Email: recagree@sid.mlsi.gov.cy

LATVIA

National procedures

When receiving the request on recovery of foreign debts, competent institution makes distinction between outstanding contributions and unduly paid benefits. All requests on recovery of contributions are being forwarded to the national tax authority competent to enforce tax claims on behalf of other Member States according to the national legislation and the Council Directive 2010/24/EU. Requests on recovery of unduly paid benefits are verified by the competent institution (main conditions to engage in the recovery procedure: debtor residence address is in Latvia, the period of limitation has not expired). If the request for recovery is accepted and is to be recovered in accordance with Article 78 of Regulation (EC) No 987/2009 then the competent institution contacts the person providing information as follows: (1) Member State’s decision on overpayment of benefits; (2) deadline by which a person may refund the debt and make agreement on repayment schedule; (3) warning of enforcement. If the person has not contacted the institution during the period specified in the letter then the competent institution issues executive orders for the enforcement of the decision. Enforcement decisions are being forwarded to national Sworn Bailiffs for execution. According to the national legislation Sworn Bailiffs are competent authorities for enforcement procedures in Latvia.

Designated institutions

State Social Insurance Agency International Services Division Lāčplēša iela 70A Rīga, LV-1011, Latvia Phone: +371 67095100, e-mail: spn@vsaa.lv

LITHUANIA

National procedures

After receiving a request from other Member State regarding recovery of outstanding contributions or unduly paid benefits the competent institution checks according to the data of the register of residents whether the debtor is residing in Lithuania and whether all necessary documents are attached to the SED. Afterwards the debt is recovered under the terms and conditions established by national legislation.

The procedures regarding recovery of unpaid social security contributions and overpaid social security benefits are regulated by different legal acts. Some issues are regulated by the Code of Civil Procedure and not by social security legislation.

According to the Law on State Social Insurance territorial offices of the State Social Insurance Fund Board may enforce the recovery of the social insurance contributions, late payment interest and penalty charges not paid on time in the following ways: