Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures
- In force
- CELEX number: 32010L0024
- Official Journal: JOL_2010_084_R_0001_01
- Form: Directive
- Procedure number: 2009/0007(CNS), 2009/0007/CNS
- Languages:
- bg
- cs
- da
- de
- el
- en
- et
- fi
- fr
- hr
- hu
- it
- lv
- lt
- mt
- nl
- pl
- pt
- ro
- sk
- sl
- es
- sv
Dates
Date of document: - March 16, 2010
- March 31, 2010
- April 20, 2010
- Entry into force - Date pub. + 20 See Art 30
- December 31, 2011
- At the latest See Art 28
Modified by
All documents based on this document:
- Règlement d’exécution (UE) n o 1189/2011 de la Commission du 18 novembre 2011 fixant les modalités d’application relatives à certaines dispositions de la directive 2010/24/UE du Conseil concernant l’assistance mutuelle en matière de recouvrement des créances relatives aux taxes, impôts, droits et autres mesures
- Règlement d'exécution (UE) 2017/1966 de la Commission du 27 octobre 2017 modifiant le règlement d'exécution (UE) n° 1189/2011 en ce qui concerne la communication des demandes d'assistance et leur suivi
Affected by case
- Judgment of the Court (Second Chamber) of 26 April 2018. Eamonn Donnellan v The Revenue Commissioners. Reference for a preliminary ruling — Mutual assistance for the recovery of claims — Directive 2010/24/EU — Article 14 — Right to an effective remedy — Charter of Fundamental Rights of the European Union — Article 47 — Possibility for the requested authority to refuse recovery assistance on the basis that the claim was not duly notified. Case C-34/17.
- A14P2
- A14P1
- Judgment of the Court (First Chamber) of 20 January 2021. Maksu- ja Tolliamet v Heavyinstall OÜ. Request for a preliminary ruling from the Riigikohus. Reference for a preliminary ruling – Directive 2010/24/EU – Article 16 – Recovery of claims relating to taxes, duties and other measures – Mutual assistance – Request for precautionary measures – Judicial decision of the applicant Member State for the purpose of implementing precautionary measures – Jurisdiction of the court of the requested Member State to assess and reassess the justification of those measures – Principles of mutual trust and of mutual recognition. Case C-420/19.
- Judgment of the Court (First Chamber) of 14 March 2019. Metirato Oy, in liquidation v Suomen valtio/Verohallinto and Eesti Vabariik/Maksu- ja Tolliamet. Request for a preliminary ruling from the Helsingin käräjäoikeus. Reference for a preliminary ruling — Directive 2010/24/EU — Mutual assistance for the recovery of claims relating to taxes, duties and other measures — Article 13(1) — Article 14(2) — Enforced recovery, by the authorities of the requested Member State, of claims of the applicant Member State — Procedure relating to an application seeking the restitution of those claims to the insolvency estate of a company established in the requested Member State — Defendant in those proceedings — Determination. Case C-695/17.
- A14P2
- A13P1
- Case C-420/19: Request for a preliminary ruling from the Riigikohus (Estonia) lodged on 29 May 2019 — Maksu- ja Tolliamet v Heavyinstall OÜ
- article 16 paragraph 1 unnumbered paragraph 2 FR 2
- article 16
- article 16 sentence 1
- Case C-695/17: Request for a preliminary ruling from the Helsingin käräjäoikeus (Finland) lodged on 12 December 2017 — Metirato Oy, in liquidation v Finnish State / Tax Authority, Estonian State / Maksu- ja Tolliamet
- article 13 paragraph 1
- article 14 paragraph 2
- Case C-34/17: Reference for a preliminary ruling from the High Court (Ireland) made on 24 January 2017 — Eamonn Donnellan v The Revenue Commissioners
- article 14 paragraph 2
- article 14 paragraph 1
Legal basis
- Consolidated version of the Treaty on the Functioning of the European Union - PART THREE: UNION POLICIES AND INTERNAL ACTIONS - TITLE VII: COMMON RULES ON COMPETITION, TAXATION AND APPROXIMATION OF LAWS - Chapter 3: Approximation of laws - Article 115 (ex Article 94 TEC)
- Consolidated version of the Treaty on the Functioning of the European Union - PART THREE: UNION POLICIES AND INTERNAL ACTIONS - TITLE VII: COMMON RULES ON COMPETITION, TAXATION AND APPROXIMATION OF LAWS - Chapter 2: Tax provisions - Article 113 (ex Article 93 TEC)
EuroVoc Vocabulary
- Claim
- Tax system
- European Agricultural Guidance and Guarantee Fund (EAGGF)
- EAGGF Guarantee Section
- Approximation of laws
- Financial provisions
- General customs aspects
- Excise
- Value Added Tax
- For the recovery of claims in customs or agriculture
- Redemption
- Administrative cooperation
- Financial interests of members