http://www.legislation.gov.uk/eudr/2010/24/article/31Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measuresCouncil Directive 2010/24/EUCouncil Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures2020-12-11King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32010L0024texttext/xmlen2010-03-16CHAPTER VIFINAL PROVISIONSArticle 31AddresseesThis Directive is addressed to the Member States.