lexiara

1.

Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures · European Union

By agreement between the applicant authority and the requested authority and in accordance with the arrangements laid down by the requested authority, officials authorised by the applicant authority may, with a view to promoting mutual assistance provided for in this Directive: be present in the offices where the administrative authorities of the requested Member State carry out their duties; be present during administrative enquiries carried out in the territory of the requested Member State; assist the competent officials of the requested Member State during court proceedings in that Member State.

· All articles ·

Source: EUR-Lex (Cellar) · retrieved 2026-10-31 · Text as adopted (Official Journal); later amendments are not incorporated in this text.