1.

The recovery order shall specify: the financial year to which the revenue is to be booked; the references of the act or legal commitment which is the source of the debt and gives rise to the entitlement to recovery; the budget article and any other subdivision that may apply, including, where appropriate, the references of the corresponding budget commitment; the amount to be recovered, expressed in euro; the name and address of the debtor; the deadline referred to in Article 80(3)(b); the possible method of recovery, including in particular recovery by offsetting or enforcement of any guarantee lodged.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.