DESCRIPTION:
Directive laying down the rules under which the Member States are to provide assistance for the recovery in a Member State of any claims referred to in Article 2 which arise in another Member State.
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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 | Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures |
| dct:description | This directive provides a framework for mutual assistance between EU member states in the recovery of claims relating to certain levies, duties, taxes and other measures. It aims to ensure that taxes owed in one member state but due in another can be effectively recovered. The directive covers various forms of assistance, including exchange of information, notification of instruments and decisions, and recovery of claims. |
| dct:publisher | EUR-Lex |
| dct:source | https://eur-lex.europa.eu/eli/dir/2010/24/oj |
| skos:example | For instance, if a business in Spain owes taxes to the Italian government, under this directive, the Spanish tax authorities are obliged to assist their Italian counterparts in recovering the debt. This could involve providing information about the debtor's assets, serving documents, or taking measures to recover the debt. |
| eira:concept | eira:SolutionBuildingBlock |
| skos:note | The directive is designed to enhance cooperation between EU member states in the field of tax collection. It sets out procedures and conditions for assistance, and defines the roles and responsibilities of the competent authorities in the member states. The directive applies to all taxes and duties levied by or on behalf of a member state or its territorial or administrative subdivisions, including the local authorities. |
| eira:view | LV-Binding Power and Jurisdiction |