European Union - Council Adopts New Directive on Mutual Assistance in Recovery of Tax and Similar Claims
- European Union
- M. Vascega; S. van Thiel
- European Taxation, 2010 (Volume 50), No 6
- 12 May 2010
This article highlights the changes to the EU regulatory framework of cross-border recovery assistance that will be introduced by the new directive on recovery of tax and similar claims. The new directive, which will, as from 1 January 2012, replace the current directive, broadens the scope of recovery assistance and improves its efficiency.