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Case C-420/19: Judgment of the Court (First Chamber) of 20 January 2021 (request for a preliminary ruling from the Riigikohus — Estonia) — Maksu- ja Tolliamet v Heavyinstall OÜ (Reference for a preliminary ruling — Directive 2010/24/EU — Article 16 — Recovery of claims relating to taxes, duties and other measures — Mutual assistance — Request for precautionary measures — Judicial decision of the applicant Member State for the purpose of implementing precautionary measures — Jurisdiction of the court of the requested Member State to assess and reassess the justification of those measures — Principles of mutual trust and of mutual recognition)
ECLI:EU:UNKNOWN:62019CA0420
62019CA0420
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8.3.2021
Official Journal of the European Union
C 79/9
(Case C-420/19)
(Reference for a preliminary ruling - Directive 2010/24/EU - Article 16 - Recovery of claims relating to taxes, duties and other measures - Mutual assistance - Request for precautionary measures - Judicial decision of the applicant Member State for the purpose of implementing precautionary measures - Jurisdiction of the court of the requested Member State to assess and reassess the justification of those measures - Principles of mutual trust and of mutual recognition)
(2021/C 79/10)
Language of the case: Estonian
Referring court
Parties to the main proceedings
Applicant: Maksu- ja Tolliamet
Defendant: Heavyinstall OÜ
Operative part of the judgment
Article 16 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 the courts of the requested Member State, ruling on a request for precautionary measures, are bound by the assessment of the factual and legal compliance with the conditions laid down for the application of those measures made by the authorities of the applicant Member State, in particular where that assessment is contained in the document referred to in the second subparagraph of Article 16(1) of that directive, attached to that request.
(1)
OJ C 263, 5.8.2019.