Assistance in the collection of taxes: mutual enforcement and conservancy under domestic law subject to limits and exceptions. Member States shall accept requests to collect or apply conservancy measures for revenue claims defined to include taxes, interest, penalties and collection costs; collection and conservancy are to be executed under the requested State's domestic laws as if the claim were its own. Requests are available only after exhaustion of the requesting State's domestic recovery measures. Accepted claims do not obtain domestic time limits or priority in the requested State, challenges to claims remain for the requesting State's courts or administrative bodies, and assistance may be refused where compliance would conflict with domestic law or practice, public policy, failure to pursue reasonable measures, or where administrative burden is disproportionate.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Assistance in the collection of taxes: mutual enforcement and conservancy under domestic law subject to limits and exceptions.
Member States shall accept requests to collect or apply conservancy measures for revenue claims defined to include taxes, interest, penalties and collection costs; collection and conservancy are to be executed under the requested State's domestic laws as if the claim were its own. Requests are available only after exhaustion of the requesting State's domestic recovery measures. Accepted claims do not obtain domestic time limits or priority in the requested State, challenges to claims remain for the requesting State's courts or administrative bodies, and assistance may be refused where compliance would conflict with domestic law or practice, public policy, failure to pursue reasonable measures, or where administrative burden is disproportionate.
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