Communication from the Commission to the European Parliament and the Council on a strategy for the better functioning of mutual assistance on recovery including a Proposal for a European Parliament and Council directive amending Council Directive 76/308/EEC 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 in respect of value added tax and certain excise duties. COM (98) 364 final, 25 June 1998