Report on the operation of the arrangements established by Directive 2010/24/EU concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures

Everyone is expected to pay his/her share of taxes. If taxes remain unpaid, tax authorities take recovery actions to collect the taxes. The competence of the tax authorities is however limited to their national territory. They cannot take recovery actions in other countries, although tax debtors may have moved to another country or may dispose of assets in other countries. Therefore, the EU has adopted legislation which allows the EU Member States to provide mutual assistance to each other, for the recovery of their taxes and for EU claims.

On 16 March 2010, the Council adopted Directive 2010/24/EU concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures. The Member States had to transpose this Directive by 31 December 2011, and the new provisions applied from 1 January 2012. Article 27(3) of the Directive provides that the Commission shall report every 5 years to the European Parliament and the Council on the operation of the arrangements established by the Directive. This is the first report under this Directive.

EUR-Lex: SWD(2017)461: Evaluation of the use of mutual tax recovery assistance on the basis of Directive 2010/24/EU by the EU Member States http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=SWD:2017:461:FIN

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