CJEU – Recent Developments in Direct Taxation 2019

1. S. 264Introduction

This paper gives an overview of a case concerning a request for precautionary measures concerning mutual assistance for recovery of claims relating to taxes, duties and other measures. More precisely, the case is about the performance of acts to ensure enforcement before the imposition of a financial claim or obligation, and the interpretation of Article 16 of Council Directive 2010/24/EU of 16 March 2010.

2. Background

2.1. Facts of the Case

Heavyinstall OÜ is an Estonian company established in 2009. The principal activity of the company is “other construction installation n.e.c” and the board of management member concerned is a Finnish citizen. On February 2018, the Finnish Tax Administration (hereinafter FTA) sent a request for precautionary measures to the Estonian Tax and Customs Board (hereinafter: “ETCB”) based on Article 16 of Council Directive 2010/24/EU of 16 March 2010 “concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures”. By submitting the application, the FTA requested enforcement action against Heavyinstall OÜ to ensure compliance with its presumed tax liability in Finland.

According to the request for precau...