Council of the European Union 16 March 2010, Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures

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European Union · · · Cited by 1,615 · 31-03-2010

CHAPTER I. GENERAL PROVISIONS
Article 1. Subject matter
Article 2. Scope
Article 3. Definitions
Article 4. Organisation
CHAPTER II. EXCHANGE OF INFORMATION
Article 5. Request for information
Article 6. Exchange of information without prior request
Article 7. Presence in administrative offices and participation in administrative enquiries
CHAPTER III. ASSISTANCE FOR THE NOTIFICATION OF DOCUMENTS
Article 8. Request for notification of certain documents relating to claims
Article 9. Means of notification
CHAPTER IV. RECOVERY OR PRECAUTIONARY MEASURES
Article 10. Request for recovery
Article 11. Conditions governing a request for recovery
Article 12. Instrument permitting enforcement in the requested Member State and other accompanying documents
Article 13. Execution of the request for recovery
Article 14. Disputes
Article 15. Amendment or withdrawal of the request for recovery assistance
Article 16. Request for precautionary measures
Article 17. Rules governing the request for precautionary measures
Article 18. Limits to the requested authority’s obligations
Article 19. Questions on limitation
Article 20. Costs
CHAPTER V. GENERAL RULES GOVERNING ALL TYPES OF ASSISTANCE REQUESTS
Article 21. Standard forms and means of communication
Article 22. Use of languages
Article 23. Disclosure of information and documents
CHAPTER VI. FINAL PROVISIONS
Article 24. Application of other agreements on assistance
Article 25. Committee
Article 26. Implementing provisions
Article 27. Reporting
Article 28. Transposition
Article 29. Repeal of Directive 2008/55/EC
Article 30. Entry into force
Article 31. Addressees

31.3.2010

Official Journal of the European Union

L 84/1

COUNCIL DIRECTIVE 2010/24/EU

of 16 March 2010

concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Articles 113 and 115 thereof,

Having regard to

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