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Case C-695/17: Judgment of the Court (First Chamber) of 14 March 2019 (request for a preliminary ruling from the Helsingin käräjäoikeus — Finland) — Metirato Oy, in liquidation v Suomen valtio/Verohallinto, Eesti Vabariik/Maksu- ja Tolliamet (Reference for a preliminary ruling — Directive 2010/24/EU — Mutual assistance for the recovery of claims relating to taxes, duties and other measures — Article 13(1) — Article 14(2) — Enforced recovery, by the authorities of the requested Member State, of claims of the applicant Member State — Procedure relating to an application seeking the restitution of those claims to the insolvency estate of a company established in the requested Member State — Defendant in those proceedings — Determination)
ECLI:EU:UNKNOWN:62017CA0695
62017CA0695
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Official Journal of the European Union
C 155/11
(Case C-695/17) (<span class="super note-tag">1</span>)
(Reference for a preliminary ruling - Directive 2010/24/EU - Mutual assistance for the recovery of claims relating to taxes, duties and other measures - Article 13(1) - Article 14(2) - Enforced recovery, by the authorities of the requested Member State, of claims of the applicant Member State - Procedure relating to an application seeking the restitution of those claims to the insolvency estate of a company established in the requested Member State - Defendant in those proceedings - Determination)
(2019/C 155/13)
Language of the case: Finnish
Referring court
Parties to the main proceedings
Applicant: Metirato Oy, in liquidation
Defendants: Suomen valtio/Verohallinto, Eesti Vabariik/Maksu- ja Tolliamet
Operative part of the judgment
Article 13(1) and Article 14(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 must be interpreted as meaning that, first, they apply to proceedings seeking restitution, to the insolvency estate of a company established in the requested Member State, of claims which were recovered at the request of the applicant Member State, if those proceedings are based on disputes concerning the enforcement measures, within the meaning of Article 14(2) and, second, the requested Member State, within the meaning of those provisions, must be regarded as the defendant in those proceedings, the fact that the amount represented by those claims has been separated from the assets of that Member State or merged with them being irrelevant in that regard.
(<span class="note">1</span>) OJ C 83, 5.3.2018.
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