Commission Implementing Regulation (EU) No 1189/2011 of 18 November 2011 ()
DESCRIPTION: Regulation laying down the detailed rules for implementing Article 5(1), Articles 8, 10, 12(1), Article 13(2), (3), (4) and (5), Articles 15, 16(1) and 21(1) of Directive 2010/24/EU, including the detailed rules on conversion, transfer of sums recovered, as well as the means by which communications between authorities may be transmitted.
eira:ABBeira:BindingInstrumentRequirement
dct:modified2023-07-26
dct:spatialEU
dct:identifierhttp://data.europa.eu/eli/reg_impl/2011/1189/oj
dct:titleCommission Implementing Regulation (EU) No 1189/2011 of 18 November 2011 laying down detailed rules in relation to certain provisions of Council Directive 2010/24/EU concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures
dct:descriptionThis regulation provides detailed rules in relation to certain provisions of Council Directive 2010/24/EU. It concerns mutual assistance for the recovery of claims relating to taxes, duties and other measures. The regulation is designed to ensure that all EU member states cooperate in the recovery of claims, thereby ensuring that taxes and duties are paid correctly and fairly across the EU.
dct:publisherEUR-Lex
dct:sourcehttps://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32011R1189
skos:exampleFor instance, if a business in Spain owes taxes to the German government, this regulation would outline the process by which the Spanish authorities would assist the German authorities in recovering those taxes. This could involve providing information on the business's assets, or taking direct action to recover the funds.
eira:concepteira:SolutionBuildingBlock
skos:noteThe regulation outlines the procedures and conditions under which assistance for recovery may be requested and provided, the forms and certificates to be used, the methods for sending and receiving requests, and the means of recovery and precautionary measures. It also provides for the exchange of information between member states and the Commission, and the costs of recovery.
eira:viewLV-Binding Power and Jurisdiction