CJEU - Recent Developments in Direct Taxation 2020

S. 1941. Introduction

In March 2018, Finland’s tax authority made a request to the Estonian Tax and Customs Board for precautionary measures in relation to Heavyinstall OÜ (Estonian company), in order to ensure the fulfilment of the expected tax liability of Heavyinstall OÜ. The request was based on Article 16 (Request for precautionary measures) 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. This request led to long-lasting court proceedings.

During the court proceedings, the Supreme Court of Estonia (Riigikohus) requested a preliminary ruling from the Court of Justice of the European Union. The question referred was, is Article 16 to be interpreted as meaning that the court of the Member State which has received the request for precautionary measures, when ruling on that request on the basis of national law, is bound to the view taken by the court of the State of establishment of the applicant in relation to the necessity and possibility of the precautionary measure when a document containing that view has been submitted to the court?

The Court of Justice of the European Union has not y...