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".