Opinion of Advocate General Tanchev in the case Donnellan.
In the circumstances of the main proceedings, and considering the full effectiveness of EU law, a national court is not precluded by Article 14(1) and (2) of Council Directive 2010/24/EU concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures when determining the enforceability of a ‘uniform instrument permitting enforcement' from:
(i) applying the right to effective judicial protection under Article 47 of the Charter of Fundamental Rights of the European Union in relation to the enforcement request;
(ii) taking account of the objectives of Directive 2010/24 to provide mutual assistance while abiding by the right to effective judicial protection under Article 47 of the Charter.
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