OPINION OF ADVOCATE GENERAL G. PITRUZZELLA of 17 September 2020
‘Article 16 of Council Directive 2010/24 of 16 March 2010 on mutual assistance for the recovery of claims arising from taxes, duties and other measures must be interpreted as meaning that if a request for mutual assistance with regard to precautionary measures is accompanied of a document referred to in the second subparagraph of paragraph 1 of this Article, namely a decision of a court of the requesting Member State, the court of the requested Member State is bound by that court’s understanding as to the need to to adopt precautionary measures, ie whether the conditions set are met, as well as the possibility of adopting precautionary measures in the requesting Member State. ”
Source: Curia (note that the text above is an unofficial translation)
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