- Court of Justice rules on assistance in collection requirements (Maksu-ja Tolliamet v Heavyinstall OU)
- Why it matters
- Case details
Tax analysis: In Maksu-ja Tolliamet v Heavyinstall OU the Court of Justice found that when acting on a request for assistance in collection of taxes, the requested state is bound by the assessment of the factual and legal factors made by the requesting state, and cannot make those assessments for itself.
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