Focus on Fairness – The Binding Power of Requests for Recovery and Precautionary Measures under the EU Recovery Directive (2010/24)

Journal
European Union
European Taxation 2025 (Volume 65), No. 7
In this article, the author analyses the circumstances under which requests for assistance from EU Member States, under the EU Recovery Directive (2010/24), can bind the requested state, in respect of both recovery and precautionary measures. Subsequently, the circumstances under which the requested Member State can deviate from the request are examined. Special attention is given to the principle of mutual trust and the CJEU decisions in Heavyinstall (C-420/19) and Donnellan (C-34/17).