CJEU Case C-34/17 / Opinion

Eamonn Donnellan v The Revenue Commissioners.
Policy area
Justice, freedom and security
Deciding body type
Court of Justice of the European Union
Deciding body
Advocate General
Type
Opinion
Decision date
08/03/2018
ECLI (European case law identifier)
ECLI:EU:C:2018:174
  • CJEU Case C-34/17 / Opinion

    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:

     

    In the light of the foregoing considerations, I consider that the question referred by the High Court (Ireland) should be answered as follows:

    In the circumstances of the main proceedings, and considering the full effectiveness of EU law, a national court is not precluded by 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 when determining the enforceability of a ‘uniform instrument permitting enforcement’ from:

    (i) applying the right to effective judicial protection under Article 47 of the Charter of Fundamental Rights of the European Union in relation to the enforcement request;

    (ii) taking account of the objectives of Directive 2010/24 to provide mutual assistance while abiding by the right to effective judicial protection under Article 47 of the Charter.

  • Paragraphs referring to EU Charter (original language)