ECJ (Mutual Assistance for The Recovery of Claims Relating To Taxes – Opinion) Council Directive 2010/24/EU – Mutual assistance for the recovery of claims relating to taxes, duties and other measures – Notification to a person of a claim after, rather than before, the issuance of a request for its recovery by the uniform instrument permitting enforcement under Article 12 of Directive 2010/24 – Permissibility of challenge under Article 14 of Directive 2010/24 in the courts of the requested Member State to enforcement of the claim – Article 47 of the Charter of Fundamental Rights of the European Union – Right to effective judicial protection
Citations:
C-34/17, [2018] EUEECLI:EU:C:2018:174CJ C-34/17 – O, [2018] EUECJ C-34/17
Links:
Statutes:
Charter of Fundamental Rights of the European Union 47
Jurisdiction:
European
Human Rights
Updated: 05 April 2022; Ref: scu.606002