Request for a preliminary ruling from the Helsingin käräjäoikeus in the case Metirato.
Must the provisions of Article 13(1) of Directive 2010/24, according to which debts to be recovered pursuant to a request for recovery are to be treated by the requested State as being the debts of that State, be interpreted as meaning that 
(a) the requested Member State is also a party to the legal proceedings concerning the restitution to the insolvency estate of sums paid following a recovery, or 
(b) that the involvement of the requested State is limited to the recovery of the debt by enforcement and the lodgement of the claim in the insolvency proceedings, and that it is the applicant State which is the defendant in a request for recovery concerning the extent of the assets covered by the liquidation? 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Invordering

H&I: Previews


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