CJEU rules on assistance in collection requirements
In Maksu-ja Tolliamet v Heavyinstall OU (Case C-420/19) (20 January 2021) the CJEU found that when acting on a request for assistance in collection of taxes the requested state is bound by the assessment of the factual and legal factors made by the requesting state and cannot make those assessments for itself.
The underlying subject matter of the dispute was unpaid Finnish tax by a company Heavyinstall. The...
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CJEU rules on assistance in collection requirements
In Maksu-ja Tolliamet v Heavyinstall OU (Case C-420/19) (20 January 2021) the CJEU found that when acting on a request for assistance in collection of taxes the requested state is bound by the assessment of the factual and legal factors made by the requesting state and cannot make those assessments for itself.
The underlying subject matter of the dispute was unpaid Finnish tax by a company Heavyinstall. The...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
