Time limits for tax recovery require applicant state law particulars and recognise suspensions by the requested State. The law of the applicant State determines periods beyond which tax claims cannot be enforced and requests for assistance must state those particulars. Recovery acts by the requested State that suspend or interrupt the period under its law shall have the same effect for the applicant State, and the requested State must inform the applicant State of such acts; the requested State need not comply with requests made after a fixed long stop limitation from the original enforcement instrument.
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Provisions expressly mentioned in the judgment/order text.
Time limits for tax recovery require applicant state law particulars and recognise suspensions by the requested State.
The law of the applicant State determines periods beyond which tax claims cannot be enforced and requests for assistance must state those particulars. Recovery acts by the requested State that suspend or interrupt the period under its law shall have the same effect for the applicant State, and the requested State must inform the applicant State of such acts; the requested State need not comply with requests made after a fixed long stop limitation from the original enforcement instrument.
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TaxTMI 
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TaxTMI 
