<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/eur/2011/1189" IdURI="http://www.legislation.gov.uk/id/eur/2011/1189" NumberOfProvisions="26" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="2.0" RestrictStartDate="2017-11-17" RestrictExtent="E+W+S+N.I."><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
					<dc:identifier>http://www.legislation.gov.uk/eur/2011/1189/article/12</dc:identifier><dc:title>Commission Implementing Regulation (EU) No 1189/2011 of 18 November 2011 laying down detailed rules in relation to certain provisions of Council Directive 2010/24/EU concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures</dc:title><dct:alternative>Commission Implementing Regulation (EU) No 1189/2011</dct:alternative><dc:description>Commission Implementing Regulation (EU) No 1189/2011 of 18 November 2011 laying down detailed rules in relation to certain provisions of Council Directive 2010/24/EU concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures</dc:description><dc:modified>2024-06-20</dc:modified><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:source>https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011R1189-20171117</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dct:valid>2017-11-17</dct:valid>
					
					<atom:link rel="self" href="http://www.legislation.gov.uk/eur/2011/1189/article/12/data.xml" type="application/xml"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/eur/2011/1189/resources" title="More Resources"/>
					
					
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/eur/2011/1189" title="whole act"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/eur/2011/1189/introduction" title="introduction"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/eur/2011/1189/signature" title="signature"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/eur/2011/1189/body" title="body"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/annexes" href="http://www.legislation.gov.uk/eur/2011/1189/annexes" title="annexes"/>
					
					<atom:link rel="http://www.legislation.gov.uk/def/date/euexitday" href="http://www.legislation.gov.uk/eur/2011/1189/article/12/2020-01-31" title="2020-01-31"/><atom:link rel="http://www.legislation.gov.uk/def/date/euexitTransitionEnd" href="http://www.legislation.gov.uk/eur/2011/1189/article/12/2020-12-31" title="2020-12-31"/>					
					
					
					
					<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/eur/2011/1189/article/12/data.rdf" title="RDF/XML"/><atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/eur/2011/1189/article/12/data.akn" title="AKN"/><atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/eur/2011/1189/article/12/data.xht" title="HTML snippet"/><atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/eur/2011/1189/article/12/data.htm" title="Website (XHTML) Default View"/><atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/eur/2011/1189/article/12/data.csv" title="CSV"/><atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/eur/2011/1189/article/12/data.pdf" title="PDF"/>
					<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/eur/2011/1189/article/12/data.html" title="HTML5 snippet"/>

					
					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/eur/2011/1189/contents" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/eur/2011/1189/article/12/2011-11-18" title="2011-11-18"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eur/2011/1189/article/12/adopted" title="adopted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eur/2011/1189/article/12/2011-11-18" title="2011-11-18"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eur/2011/1189/article/12/2017-11-17" title="2017-11-17"/>
					
					<atom:link rel="up" href="http://www.legislation.gov.uk/eur/2011/1189" title="Entire legislation"/><atom:link rel="prev" href="http://www.legislation.gov.uk/eur/2011/1189/article/11" title="Provision; Article 11"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/eur/2011/1189/article/11" title="Provision; Article 11"/><atom:link rel="next" href="http://www.legislation.gov.uk/eur/2011/1189/article/13" title="Provision; Article 13"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/eur/2011/1189/article/13" title="Provision; Article 13"/>
					<ukm:EUMetadata><ukm:DocumentClassification>
            <ukm:DocumentCategory Value="euretained"/>
            <ukm:DocumentMainType Value="EuropeanUnionRegulation"/>
            <ukm:DocumentStatus Value="revised"/>
         </ukm:DocumentClassification><ukm:Year Value="2011"/><ukm:Number Value="1189"/><ukm:EURLexIdentifiers>
            <ukm:Cellar Value="48fee6ec-2d92-4bb4-a0cd-512130668b92"/>
            <ukm:CELEX Value="02011R1189-20171117"/>
            <ukm:ELI Value="reg_impl:2011:1189:2017-11-17"/>
         </ukm:EURLexIdentifiers><ukm:EnactmentDate Date="2011-11-18"/><ukm:EURLexModified Date="2019-04-17T17:36:56Z"/><ukm:EURLexExtracted Date="2019-04-17T19:13:58Z"/><ukm:XMLGenerated Date="2020-12-09T19:28:47Z"/><ukm:XMLImported Date="2020-12-09T20:46:49Z"/><ukm:EURLexMetadata>
            <WORK xmlns="">
               <URI>
                  <VALUE>http://publications.europa.eu/resource/cellar/48fee6ec-2d92-4bb4-a0cd-512130668b92</VALUE>
                  <IDENTIFIER>48fee6ec-2d92-4bb4-a0cd-512130668b92</IDENTIFIER>
                  <TYPE>cellar</TYPE>
               </URI>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/consolidation/2011R1189%2F20171117</VALUE>
                     <IDENTIFIER>2011R1189/20171117</IDENTIFIER>
                     <TYPE>consolidation</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/celex/02011R1189-20171117</VALUE>
                     <IDENTIFIER>02011R1189-20171117</IDENTIFIER>
                     <TYPE>celex</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/eli/reg_impl/2011/1189/2017-11-17</VALUE>
                     <IDENTIFIER>reg_impl:2011:1189:2017-11-17</IDENTIFIER>
                     <TYPE>eli</TYPE>
                  </URI>
               </SAMEAS>
               <ELI type="data">
                  <VALUE>http://data.europa.eu/eli/reg_impl/2011/1189/2017-11-17</VALUE>
               </ELI>
               <RESOURCE_LEGAL_YEAR type="data">
                  <VALUE>2011</VALUE>
               </RESOURCE_LEGAL_YEAR>
               <CREATED_BY type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/corporate-body/OP_DATPRO</VALUE>
                     <IDENTIFIER>OP_DATPRO</IDENTIFIER>
                     <TYPE>corporate-body</TYPE>
                  </URI>
                  <OP-CODE>OP_DATPRO</OP-CODE>
                  <IDENTIFIER>OP_DATPRO</IDENTIFIER>
                  <PREFLABEL>Provisional data</PREFLABEL>
               </CREATED_BY>
               <YEAR type="data">
                  <VALUE>2011</VALUE>
               </YEAR>
               <RESOURCE_LEGAL_NUMBER_NATURAL_CELEX type="data">
                  <VALUE>1189</VALUE>
               </RESOURCE_LEGAL_NUMBER_NATURAL_CELEX>
               <CREATIONDATE type="date">
                  <VALUE>2017-11-28T10:16:15.706+01:00</VALUE>
                  <YEAR>2017</YEAR>
                  <MONTH>11</MONTH>
                  <DAY>28</DAY>
               </CREATIONDATE>
               <RESOURCE_LEGAL_ELI type="data">
                  <VALUE>http://data.europa.eu/eli/reg_impl/2011/1189/2017-11-17</VALUE>
               </RESOURCE_LEGAL_ELI>
               <ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/5a4a1361-76ca-4120-9679-8bb3d19b66b7</VALUE>
                     <IDENTIFIER>5a4a1361-76ca-4120-9679-8bb3d19b66b7</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2011_302_R_0016_01</VALUE>
                        <IDENTIFIER>JOL_2011_302_R_0016_01</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32011R1189</VALUE>
                        <IDENTIFIER>32011R1189</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/reg_impl/2011/1189/oj</VALUE>
                        <IDENTIFIER>reg_impl:2011:1189:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
               </ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL>
               <WORK_CREATED_BY_AGENT type="concept_level">
                  <WORK_CREATED_BY_AGENT_1 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/corporate-body/OP_DATPRO</VALUE>
                        <IDENTIFIER>OP_DATPRO</IDENTIFIER>
                        <TYPE>corporate-body</TYPE>
                     </URI>
                     <OP-CODE>OP_DATPRO</OP-CODE>
                     <IDENTIFIER>OP_DATPRO</IDENTIFIER>
                     <PREFLABEL>Provisional data</PREFLABEL>
                     <ANNOTATION>
                        <ERROR_MESSAGE>Data missing</ERROR_MESSAGE>
                        <QUALITY_ISSUE>DATMIS</QUALITY_ISSUE>
                        <BUILD_INFO>cdm:CDM_3.2.3  tdm:1523  xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:5.16.1 builddate:12/12/2017 22:47:39</BUILD_INFO>
                     </ANNOTATION>
                  </WORK_CREATED_BY_AGENT_1>
               </WORK_CREATED_BY_AGENT>
               <ACT_CONSOLIDATED_BASED_ON_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/5a4a1361-76ca-4120-9679-8bb3d19b66b7</VALUE>
                     <IDENTIFIER>5a4a1361-76ca-4120-9679-8bb3d19b66b7</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2011_302_R_0016_01</VALUE>
                        <IDENTIFIER>JOL_2011_302_R_0016_01</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32011R1189</VALUE>
                        <IDENTIFIER>32011R1189</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/reg_impl/2011/1189/oj</VALUE>
                        <IDENTIFIER>reg_impl:2011:1189:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
               </ACT_CONSOLIDATED_BASED_ON_RESOURCE_LEGAL>
               <DATE_DOCUMENT type="date">
                  <VALUE>2017-11-17</VALUE>
                  <YEAR>2017</YEAR>
                  <MONTH>11</MONTH>
                  <DAY>17</DAY>
               </DATE_DOCUMENT>
               <ID_SECTOR type="data">
                  <VALUE>0</VALUE>
               </ID_SECTOR>
               <RESOURCE_LEGAL_INFORMATION_MISCELLANEOUS type="data">
                  <VALUE>LASTMODIN {32017R1966|http://publications.europa.eu/resource/celex/32017R1966}</VALUE>
               </RESOURCE_LEGAL_INFORMATION_MISCELLANEOUS>
               <IDENTIFIER type="data">
                  <VALUE>celex:02011R1189-20171117</VALUE>
               </IDENTIFIER>
               <BASED_ON type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/5a4a1361-76ca-4120-9679-8bb3d19b66b7</VALUE>
                     <IDENTIFIER>5a4a1361-76ca-4120-9679-8bb3d19b66b7</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2011_302_R_0016_01</VALUE>
                        <IDENTIFIER>JOL_2011_302_R_0016_01</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32011R1189</VALUE>
                        <IDENTIFIER>32011R1189</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/reg_impl/2011/1189/oj</VALUE>
                        <IDENTIFIER>reg_impl:2011:1189:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
               </BASED_ON>
               <RESOURCE_LEGAL_TYPE type="data">
                  <VALUE>R</VALUE>
               </RESOURCE_LEGAL_TYPE>
               <RESOURCE_LEGAL_NUMBER_NATURAL type="data">
                  <VALUE>1189</VALUE>
               </RESOURCE_LEGAL_NUMBER_NATURAL>
               <IDENTIFIER type="data">
                  <VALUE>02011R1189-20171117</VALUE>
               </IDENTIFIER>
               <WORK_HAS_RESOURCE-TYPE type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/resource-type/CONS_TEXT</VALUE>
                     <IDENTIFIER>CONS_TEXT</IDENTIFIER>
                     <TYPE>resource-type</TYPE>
                  </URI>
                  <OP-CODE>CONS_TEXT</OP-CODE>
                  <IDENTIFIER>CONS_TEXT</IDENTIFIER>
                  <PREFLABEL>Consolidated text</PREFLABEL>
               </WORK_HAS_RESOURCE-TYPE>
               <ID_CELEX type="data">
                  <VALUE>02011R1189-20171117</VALUE>
               </ID_CELEX>
               <IDENTIFIER type="data">
                  <VALUE>consolidation:2011R1189/20171117</VALUE>
               </IDENTIFIER>
               <RESOURCE_LEGAL_ID_CELEX type="data">
                  <VALUE>02011R1189-20171117</VALUE>
               </RESOURCE_LEGAL_ID_CELEX>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>consolidation:2011R1189/20171117</VALUE>
               </WORK_ID_DOCUMENT>
               <RESOURCE_LEGAL_HAS_TYPE_ACT_CONCEPT_TYPE_ACT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/fd_030/VC</VALUE>
                     <IDENTIFIER>VC</IDENTIFIER>
                     <TYPE>fd_030</TYPE>
                  </URI>
                  <OP-CODE>VC</OP-CODE>
                  <IDENTIFIER>VC</IDENTIFIER>
                  <PREFLABEL>Consolidated text</PREFLABEL>
               </RESOURCE_LEGAL_HAS_TYPE_ACT_CONCEPT_TYPE_ACT>
               <LASTMODIFICATIONDATE type="date">
                  <VALUE>2019-04-17T19:36:56.480+02:00</VALUE>
                  <YEAR>2019</YEAR>
                  <MONTH>04</MONTH>
                  <DAY>17</DAY>
               </LASTMODIFICATIONDATE>
               <WORK_DATE_DOCUMENT type="date">
                  <VALUE>2017-11-17</VALUE>
                  <YEAR>2017</YEAR>
                  <MONTH>11</MONTH>
                  <DAY>17</DAY>
               </WORK_DATE_DOCUMENT>
               <DATE_CREATION_LEGACY type="date">
                  <VALUE>2017-11-28</VALUE>
                  <YEAR>2017</YEAR>
                  <MONTH>11</MONTH>
                  <DAY>28</DAY>
               </DATE_CREATION_LEGACY>
               <DATE type="date">
                  <VALUE>2017-11-28</VALUE>
                  <YEAR>2017</YEAR>
                  <MONTH>11</MONTH>
                  <DAY>28</DAY>
               </DATE>
               <DATE type="date">
                  <VALUE>2017-11-17</VALUE>
                  <YEAR>2017</YEAR>
                  <MONTH>11</MONTH>
                  <DAY>17</DAY>
               </DATE>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>celex:02011R1189-20171117</VALUE>
               </WORK_ID_DOCUMENT>
               <RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE type="date">
                  <VALUE>2017-11-17</VALUE>
                  <YEAR>2017</YEAR>
                  <MONTH>11</MONTH>
                  <DAY>17</DAY>
               </RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE>
               <ACT_CONSOLIDATED_DATE type="date">
                  <VALUE>2017-11-17</VALUE>
                  <YEAR>2017</YEAR>
                  <MONTH>11</MONTH>
                  <DAY>17</DAY>
               </ACT_CONSOLIDATED_DATE>
               <ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/80b45b25-bba9-11e7-a7f8-01aa75ed71a1</VALUE>
                     <IDENTIFIER>80b45b25-bba9-11e7-a7f8-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/reg_impl/2017/1966/oj</VALUE>
                        <IDENTIFIER>reg_impl:2017:1966:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2017_279_R_0008</VALUE>
                        <IDENTIFIER>JOL_2017_279_R_0008</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32017R1966</VALUE>
                        <IDENTIFIER>32017R1966</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
               </ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL>
               <IDENTIFIER type="data">
                  <VALUE>http://data.europa.eu/eli/reg_impl/2011/1189/2017-11-17</VALUE>
               </IDENTIFIER>
               <TYPE>R</TYPE>
               <TYPE>cdm:resource_legal</TYPE>
               <TYPE>cdm:act_consolidated</TYPE>
               <TYPE>cdm:work</TYPE>
            </WORK>
            <EXPRESSION xmlns="">
               <URI>
                  <VALUE>http://publications.europa.eu/resource/cellar/48fee6ec-2d92-4bb4-a0cd-512130668b92.0020</VALUE>
                  <IDENTIFIER>48fee6ec-2d92-4bb4-a0cd-512130668b92.0020</IDENTIFIER>
                  <TYPE>cellar</TYPE>
               </URI>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/celex/02011R1189-20171117.ENG</VALUE>
                     <IDENTIFIER>02011R1189-20171117.ENG</IDENTIFIER>
                     <TYPE>celex</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/consolidation/2011R1189%2F20171117.ENG</VALUE>
                     <IDENTIFIER>2011R1189/20171117.ENG</IDENTIFIER>
                     <TYPE>consolidation</TYPE>
                  </URI>
               </SAMEAS>
               <EXPRESSION_USES_LANGUAGE type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/language/ENG</VALUE>
                     <IDENTIFIER>ENG</IDENTIFIER>
                     <TYPE>language</TYPE>
                  </URI>
                  <OP-CODE>ENG</OP-CODE>
                  <IDENTIFIER>ENG</IDENTIFIER>
                  <PREFLABEL>English</PREFLABEL>
                  <ALTLABEL>English</ALTLABEL>
               </EXPRESSION_USES_LANGUAGE>
               <CREATIONDATE type="date">
                  <VALUE>2017-11-28T10:16:15.706+01:00</VALUE>
                  <YEAR>2017</YEAR>
                  <MONTH>11</MONTH>
                  <DAY>28</DAY>
               </CREATIONDATE>
               <EXPRESSION_TITLE type="data">
                  <VALUE>Commission Implementing Regulation (EU) No 1189/2011 of 18 November 2011 laying down detailed rules in relation to certain provisions of Council Directive 2010/24/EU concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures </VALUE>
               </EXPRESSION_TITLE>
               <LANG type="data">
                  <VALUE>en</VALUE>
               </LANG>
               <TITLE type="data">
                  <VALUE>CELEX1</VALUE>
               </TITLE>
               <TITLE type="data">
                  <VALUE>Commission Implementing Regulation (EU) No 1189/2011 of 18 November 2011 laying down detailed rules in relation to certain provisions of Council Directive 2010/24/EU concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures </VALUE>
               </TITLE>
               <LASTMODIFICATIONDATE type="date">
                  <VALUE>2019-04-16T22:54:40.198+02:00</VALUE>
                  <YEAR>2019</YEAR>
                  <MONTH>04</MONTH>
                  <DAY>16</DAY>
               </LASTMODIFICATIONDATE>
               <LANG type="data">
                  <VALUE>eng</VALUE>
               </LANG>
            </EXPRESSION>
         </ukm:EURLexMetadata><ukm:DocumentCurrentStatus><ukm:UKAmended Value="false"/></ukm:DocumentCurrentStatus></ukm:EUMetadata>
					

                    
									 
					<ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2011/1189/pdfs/eur_20111189_adopted_en.pdf" Date="2011-11-18" Size="800304"/><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2011/1189/pdfs/eur_20111189_2017-11-17_en.pdf" Date="2017-11-17" Size="329615" Revised="2017-11-17"/> </ukm:Alternatives>
					
					<ukm:Statistics>
									<ukm:TotalParagraphs Value="85"/>
									<ukm:BodyParagraphs Value="26"/>
									<ukm:ScheduleParagraphs Value="59"/>
									<ukm:AttachmentParagraphs Value="0"/>
									<ukm:TotalImages Value="0"/>
								</ukm:Statistics>
				</ukm:Metadata><EURetained><EUBody DocumentURI="http://www.legislation.gov.uk/eur/2011/1189/body" IdURI="http://www.legislation.gov.uk/id/eur/2011/1189/body" NumberOfProvisions="26" RestrictStartDate="2017-11-17" RestrictExtent="E+W+S+N.I."><EUChapter DocumentURI="http://www.legislation.gov.uk/eur/2011/1189/chapter/III" IdURI="http://www.legislation.gov.uk/id/eur/2011/1189/chapter/III" NumberOfProvisions="5" id="chapter-III" RestrictStartDate="2017-11-17" RestrictExtent="E+W+S+N.I."><Number>CHAPTER III</Number><Title>
               <Strong>REQUESTS FOR NOTIFICATION</Strong>
            </Title><P1 DocumentURI="http://www.legislation.gov.uk/eur/2011/1189/article/12" IdURI="http://www.legislation.gov.uk/id/eur/2011/1189/article/12" id="article-12" RestrictStartDate="2017-11-17" RestrictExtent="E+W+S+N.I.">
               <Pnumber>Article 12</Pnumber>
               <P1para>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2011/1189/article/12/1" IdURI="http://www.legislation.gov.uk/id/eur/2011/1189/article/12/1" id="article-12-1">
                     <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                     <P2para>
                        <Text>The requested authority shall acknowledge receipt of the request for notification as soon as possible and in any event within seven calendar days of such receipt.</Text>
                     </P2para>
                     <P2para>
                        <Text>Upon receipt of the request for notification, the requested authority shall take the necessary measures to effect notification in accordance with the law in force in the Member State in which it is situated.</Text>
                     </P2para>
                     <P2para>
                        <Text>If necessary, without prejudice to the final date for notification indicated in the request for notification, the requested authority shall ask the applicant authority to provide additional information.</Text>
                     </P2para>
                     <P2para>
                        <Text>The applicant authority shall provide all additional information to which it normally has access.</Text>
                     </P2para>
                  </P2>
                  <P2 DocumentURI="http://www.legislation.gov.uk/eur/2011/1189/article/12/2" IdURI="http://www.legislation.gov.uk/id/eur/2011/1189/article/12/2" id="article-12-2">
                     <Pnumber PuncBefore="" PuncAfter=".">
                        <Substitution ChangeId="O001001M001" CommentaryRef="c000001">2</Substitution>
                     </Pnumber>
                     <P2para>
                        <Text>
                           <Substitution ChangeId="O001001M001" CommentaryRef="c000001">The requested authority shall inform the applicant authority of the date and the manner of notification as soon as this has been effected, by certifying the notification in the request form returned to the applicant authority.</Substitution>
                        </Text>
                     </P2para>
                  </P2>
               </P1para>
            </P1></EUChapter></EUBody></EURetained><Commentaries><Commentary Type="F" Source="EU" id="c000001">
         <Para>
            <Text>Substituted by <Citation Class="EuropeanUnionRegulation" Year="2017" Number="1966" URI="http://www.legislation.gov.uk/id/eur/2017/1966" Title="Commission Implementing Regulation (EU) 2017/1966 of 27 October 2017 amending Implementing Regulation (EU) No 1189/2011 as regards the communication of assistance requests and the follow-up to those requests">Commission Implementing Regulation (EU) 2017/1966 of 27 October 2017 amending Implementing Regulation (EU) No 1189/2011 as regards the communication of assistance requests and the follow-up to those requests</Citation>.</Text>
         </Para>
      </Commentary></Commentaries></Legislation>