Taxation and Customs Union

New measures for more efficient cross-border tax recovery

On October 28th, the Commission published in the Official Journal a new measure for more efficient use of precautionary measures to facilitate recovery of tax debts in a cross border situation.  

This technical modification, which is an amendment to Regulation 1189/2011, aims at facilitating the dialogue between tax administrations for the process of mutual assistance.

In particular, a special standard form is now provided, with regard to requests for precautionary measures. This will facilitate and speed up the execution of such measures in the requested Member State.

A technical note on the amendments to Regulation 1189/2011, which were adopted in 2017, is presented in the latest edition of the "Newsletter "EU & International Tax Collection News".

More information on Tax recovery
This action is part of the Commission's 2016 VAT Action Plan.