Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for th... (32010L0024)
Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures
- COUNCIL DIRECTIVE 2010/24/EU
- of 16 March 2010
- concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures
- 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
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