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

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).

Authors

Publication Details

Journal
European Taxation
Published
2025-06-03
DOI
https://doi.org/10.59403/1wjx3gf
Primary Topic
European Criminal Justice and Data Protection
Type
article
Field-Weighted Citation Impact
0.00
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article

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

L. Duvinage
European Taxation
European Criminal Justice and Data Protection
article

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

L. Duvinage
article en

Abstract

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).

European TaxationVol. 65(6)
Openalex Percentile: Top 85%
European Criminal Justice and Data Protection
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Focus on Fairness – The Binding Power of Requests for Recovery and Precautionary Measures under the EU Recovery Directive (2010/24) — L. Duvinage · European Taxation (2025) | TGRS Research Map | TGRS