CELEX: 62017CA0034
Language: en
Date: 2018-04-26 00:00:00
Title: Case C-34/17: Judgment of the Court (Second Chamber) of 26 April 2018 (request for a preliminary ruling from the High Court (Ireland) — Ireland) — Eamonn Donnellan v The Revenue Commissioners (Reference for a preliminary ruling — Mutual assistance for the recovery of claims — Directive 2010/24/EU — Article 14 — Right to an effective remedy — Charter of Fundamental Rights of the European Union — Article 47 — Possibility for the requested authority to refuse recovery assistance on the basis that the claim was not duly notified)

201806010311917532018/C 211/06342017CJC21120180618EN01ENINFO_JUDICIAL201804265511Case C-34/17: Judgment of the Court (Second Chamber) of 26 April 2018 (request for a preliminary ruling from the High Court (Ireland) — Ireland) — Eamonn Donnellan v The Revenue Commissioners (Reference for a preliminary ruling — Mutual assistance for the recovery of claims — Directive 2010/24/EU — Article 14 — Right to an effective remedy — Charter of Fundamental Rights of the European Union — Article 47 — Possibility for the requested authority to refuse recovery assistance on the basis that the claim was not duly notified)
 ---documentbreak--- C2112018EN510120180426EN00065151Judgment of the Court (Second Chamber) of 26 April 2018 (request for a preliminary ruling from the High Court (Ireland) — Ireland) — Eamonn Donnellan v The Revenue Commissioners
   (Case C-34/17) (
         1
      )
   ‛(Reference for a preliminary ruling — Mutual assistance for the recovery of claims — Directive 2010/24/EU — Article 14 — Right to an effective remedy — Charter of Fundamental Rights of the European Union — Article 47 — Possibility for the requested authority to refuse recovery assistance on the basis that the claim was not duly notified)’2018/C 211/06Language of the case: English
      Referring court
   
   High Court (Ireland)
   
      Parties to the main proceedings
   
   
      Applicant: Eamonn Donnellan
   
      Defendant: The Revenue Commissioners
   
      Operative part of the judgment
   
   Article 14(1) and (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, read in the light of Article 47 of the Charter of Fundamental Rights of the European Union, must be interpreted as not precluding an authority of a Member State from refusing to enforce a request for recovery concerning a claim relating to a fine imposed in another Member State, such as that at issue in the main proceedings, on the ground that the decision imposing that fine was not properly notified to the person concerned before the request for recovery was made to that authority pursuant to that directive.
   (
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      )	OJ C 104, 3.4.2017.