DESCRIPTION:
"European legal act aiming to combat tax evasion by ensuring that EU countries work more closely together (they must provide assistance) with regard to the recovery of claims relating to taxes, duties and related measures levied in another EU country.
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| eira:ABB | eira:BindingInstrumentRequirement |
| dct:modified | 2023-07-26 |
| dct:spatial | EU |
| dct:identifier | http://data.europa.eu/eli/dir/2010/24/oj |
| dct:title | Directive 2010/24/EU encouraging mutual assistance between EU countries for the recovery of claims relating to taxes, duties and other measures |
| dct:description | Directive 2010/24/EU is a European Union directive that encourages mutual assistance between EU countries for the recovery of claims relating to taxes, duties and other measures. It aims to ensure that taxes are collected in full, thereby ensuring the proper functioning of the internal market and the financial interests of the Member States. |
| dct:publisher | EUR-Lex |
| dct:source | https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX%3A32010L0024 |
| skos:example | For instance, if a business in Spain owes taxes to the Italian government, under Directive 2010/24/EU, the Italian government can request assistance from the Spanish government to recover the tax debt. The Spanish government, in turn, would take necessary actions to recover the debt on behalf of the Italian government. |
| eira:concept | eira:SolutionBuildingBlock |
| skos:note | The Directive establishes procedures for information exchange, notification, and recovery assistance between EU countries. It covers claims relating to all taxes and duties collected by or on behalf of the Member State's government, irrespective of the debtor's nationality, domicile, residence, or registered office. The Directive also covers refunds, interventions, and other measures provided under the agricultural policy or the European Agricultural Guidance and Guarantee Fund, and levies and other duties provided under the common organization of the market for the sugar sector. |
| eira:view | LV-Binding Power and Jurisdiction |