Service of Documents: requested States must serve cross border tax documents using domestic methods or post, with translations for non English texts. Service of Documents under Article 7 requires the requested Member State to serve tax related documents emanating from the applicant State using domestic methods for similar documents, accommodating the applicant's requested method where possible; service may be effected by post and is not invalidated if done under a Member State's laws. Non English documents served under this Article must be accompanied by an English translation.
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.
Service of Documents: requested States must serve cross border tax documents using domestic methods or post, with translations for non English texts.
Service of Documents under Article 7 requires the requested Member State to serve tax related documents emanating from the applicant State using domestic methods for similar documents, accommodating the applicant's requested method where possible; service may be effected by post and is not invalidated if done under a Member State's laws. Non English documents served under this Article must be accompanied by an English translation.
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