Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures (c. 24)

1. Introductory Text

2. CHAPTER I GENERAL PROVISIONS

   1. Article 1. Subject matter

   2. Article 2. Scope

   3. Article 3. Definitions

   4. Article 4. Organisation

3. CHAPTER II EXCHANGE OF INFORMATION

   1. Article 5. Request for information

   2. Article 6. Exchange of information without prior request

   3. Article 7. Presence in administrative offices and participation in administrative enquiries

4. CHAPTER III ASSISTANCE FOR THE NOTIFICATION OF DOCUMENTS

   1. Article 8. Request for notification of certain documents relating to claims

   2. Article 9. Means of notification

5. CHAPTER IV RECOVERY OR PRECAUTIONARY MEASURES

   1. Article 10. Request for recovery

   2. Article 11. Conditions governing a request for recovery

   3. Article 12. Instrument permitting enforcement in the requested Member State and other accompanying documents

   4. Article 13. Execution of the request for recovery

   5. Article 14. Disputes

   6. Article 15. Amendment or withdrawal of the request for recovery assistance

   7. Article 16. Request for precautionary measures

   8. Article 17. Rules governing the request for precautionary measures

   9. Article 18. Limits to the requested authority’s obligations

   10. Article 19. Questions on limitation

   11. Article 20. Costs

6. CHAPTER V GENERAL RULES GOVERNING ALL TYPES OF ASSISTANCE REQUESTS

   1. Article 21. Standard forms and means of communication

   2. Article 22. Use of languages

   3. Article 23. Disclosure of information and documents

7. CHAPTER VI FINAL PROVISIONS

   1. Article 24. Application of other agreements on assistance

   2. Article 25. Committee

   3. Article 26. Implementing provisions

   4. Article 27. Reporting

   5. Article 28. Transposition

   6. Article 29. Repeal of Directive 2008/55/EC

   7. Article 30. Entry into force

   8. Article 31. Addressees

8. Signature