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 (c. 1189)

1. Introductory Text

2. CHAPTER I GENERAL PROVISIONS

   1. Article 1. This Regulation lays down the detailed rules for implementing Article...

   2. Article 2. (1) All requests for information, notification, recovery or precautionary measures...

   3. Article 3. (1) The applicant authority may make a request for assistance...

   4. Article 4. Information and other particulars communicated by the requested authority to...

   5. Article 5. If the requested authority refuses to handle a request for...

   6. Article 6. Each request for information or for recovery or precautionary measures...

3. CHAPTER II REQUESTS FOR INFORMATION

   1. Article 7. The requested authority shall acknowledge receipt of the request for...

   2. Article 8. (1) The requested authority shall transmit each item of requested...

   3. Article 9. The applicant authority may, at any time, withdraw the request...

4. CHAPTER III REQUESTS FOR NOTIFICATION

   1. Article 10. (1) Any request for notification shall include the original or...

   2. Article 11. The request for notification may relate to any person referred...

   3. Article 12. (1) The requested authority shall acknowledge receipt of the request...

   4. Article 13. (1) A notification made by the requested Member State in...

   5. Article 14. For the purposes of notification, the requested Member State may...

5. CHAPTER IV REQUESTS FOR RECOVERY OR FOR PRECAUTIONARY MEASURES

   1. Article 15. Requests for recovery or for precautionary measures shall include a...

   2. Article 16. (1) The uniform instrument permitting enforcement in the requested Member...

   3. Article 17. The addressee of a request for recovery or precautionary measures...

   4. Article 18. (1) If the currency of the requested Member State is...

   5. Article 19. (1) The requested authority shall, as soon as possible or...

   6. Article 20. (1) Where, with respect to the particularity of a case,...

   7. Article 21. (1) Any action contesting the claim or the instrument permitting...

   8. Article 22. (1) If the request for recovery or for precautionary measures...

   9. Article 23. (1) The amounts that have to be remitted to the...

   10. Article 24. Regardless of any amounts collected by the requested authority by...

6. CHAPTER V FINAL PROVISIONS

   1. Article 25. Regulation (EC) No 1179/2008 is hereby repealed.

   2. Article 26. This Regulation shall enter into force the 20th day following...

7. Signature

8. 1. ANNEX I

      Uniform notification form providing information about notified document(s) (to be transmitted to the addressee of the notification)

      1. This document, accompanies document(s) hereby notified by the competent authority...

      2. This notification concerns documents of the competent authorities of [name...

      3. A. IDENTIFICATION OF THE ADDRESSEE OF THE NOTIFICATION

         1. 1. Name:

         2. 2. Address:

         3. 3. Date of birth:

         4. 4. Place of birth:

      4. B. PURPOSE OF THE NOTIFICATION

         1. 1. This notification is intended:

         2. 2. The applicant authority of [name of the applicant Member State]...

      5. C. DESCRIPTION OF THE NOTIFIED DOCUMENT(S)

         1. 1. Reference number:

         2. 2. Nature of the notified document:

         3. 3. Name of the claim concerned (in the language of the...

         4. 4. Nature of the claim:

         5. 5. Amount of the claim concerned, in the currency of [Name...

         6. 6. The amount mentioned under point 5 should be paid:

         7. 7. You can reply to the document(s) that are hereby notified....

         8. 8. Contestation possibility

         9. 9. Office responsible with regard to the attached document(s)

         10. 10. Further information about:

   2. ANNEX II

      Uniform instrument permitting enforcement in the requested Member State

      1.  UNIFORM INSTRUMENT PERMITTING ENFORCEMENT OF CLAIMS COVERED BY COUNCIL DIRECTIVE...

      2.  REVISED UNIFORM INSTRUMENT PERMITTING ENFORCEMENT OF CLAIMS COVERED BY COUNCIL...

      3. DESCRIPTION OF THE CLAIM(S) AND THE PERSON(S) CONCERNED

         1. IDENTIFICATION OF THE CLAIM

            1. 1. Reference:

            2. 2. Nature of the claim:

            3. 3. Name of the tax/duty concerned:

            4. 4. Period or date concerned:

            5. 5. Date establishment of the claim:

            6. 6. Date on which enforcement becomes possible:

            7. 7. Amount of the claim (initially due – still due):

            8. 8. Date of notification of the initial instrument permitting enforcement in...

            9. 9. Office responsible for the assessment of the claim: name, address...

            10. 10. Further information concerning the claim or the possibilities for contesting...

         2. IDENTIFICATION OF THE PERSON(S) CONCERNED IN THE NATIONAL INSTRUMENT(S) PERMITTING...

            1. 1. Name

            2. 2. Address

            3. 3. Cause of liability: