CJEU Case C-34/17 / Judgment

Eamonn Donnellan v The Revenue Commissioners
Policy area
Justice, freedom and security
Deciding body type
Court of Justice of the European Union
Deciding body
Court (Second Chamber)
Type
Decision
Decision date
26/04/2018
ECLI (European case law identifier)
ECLI:EU:C:2018:282
  • CJEU Case C-34/17 / Judgment

    Key facts of the case:

    Reference for a preliminary ruling — Mutual assistance for the recovery of claims — Directive 2010/24/EU — Article 14 — Right to an effective remedy — Charter of Fundamental Rights of the European Union — Article 47 — Possibility for the requested authority to refuse recovery assistance on the basis that the claim was not duly notified

    Outcome of the case:

    On those grounds, the Court (Second Chamber) hereby rules:

    Article 14(1) and (2) 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, read in the light of Article 47 of the Charter of Fundamental Rights of the European Union, must be interpreted as not precluding an authority of a Member State from refusing to enforce a request for recovery concerning a claim relating to a fine imposed in another Member State, such as that at issue in the main proceedings, on the ground that the decision imposing that fine was not properly notified to the person concerned before the request for recovery was made to that authority pursuant to that directive.

  • Paragraphs referring to EU Charter (original language)