The EU Commission recently adopted a new Regulation which sets out detailed provisions to implement mutual assistance for the recovery of taxes.

The Regulation arises from Council Directive 2010/24/EU which aims to extend arrangements at Community level to ensure recovery of taxes if taxpayers attempt evade tax obligations by holding assets in various EU jurisdictions. The new arrangements include a uniform instrument to allow debt recovery decisions to be enforced. The aim is to avoid problems of translation and recognition of foreign legal and procedural instruments. Other arrangements under the Regulation include a uniform notification form that will enable taxpayers in other Member States to be notified of official documents and decisions. The Directive takes affect from 1 January 2012.

For further details see http://ec.europa.eu/taxation_customs/taxation/tax_cooperation/tax_recovery/index_en.htm