The New Regulation in International
Tax Law
The study presents main issues arising from the Council Directive of March 16,
2010 concerning mutual assistance for the recovery of claims relating to taxes,
duties and other measures (Official Journal of the European Union “L”, 84,
31.03.2010, p. 1). The article discusses some of the operative amendments in
mutual assistance provided under the Council Directive, which are: enlargement
of the scope of measures – subject of mutual assistance, designation of new
authorities responsible for assistance, the power to be present in administrative
offices and to participate in administrative enquiries provided in other Member
States, instruments of enforcement in every Member State and the principle of
equal treatment of claims. The conclusion is that the main consequence of this
new regulation is to strengthen and expand the assistance between the Member
States. The directive aims to harmonize the enforcement proceedings in Member
States and make them more effective than it is now. Therefore, the impact of the
directive seems to be wider than it is supposed to be.

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11-2012 Paduch.pdf

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