INHALT

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