{
  "url": "https://openlegislation.uk/eu-directive-2010-24",
  "json_url": "https://openlegislation.uk/eu-directive-2010-24.json",
  "id": "eudr/2010/24",
  "title": "Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures",
  "short_title": "Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures",
  "long_title": "Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures",
  "citation": "EU Directive 2010/24",
  "type": "eudr",
  "year": "2010",
  "number": "24",
  "version": "current",
  "date": "2010-03-16",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-directive-2010-24/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "chapter/I",
      "kind": "chapter",
      "number": "I",
      "heading": "GENERAL PROVISIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Subject matter",
      "url": "https://openlegislation.uk/eu-directive-2010-24/article-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/I"
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Scope",
      "url": "https://openlegislation.uk/eu-directive-2010-24/article-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/I"
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Definitions",
      "url": "https://openlegislation.uk/eu-directive-2010-24/article-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/I"
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Organisation",
      "url": "https://openlegislation.uk/eu-directive-2010-24/article-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/I"
    },
    {
      "path": "chapter/II",
      "kind": "chapter",
      "number": "II",
      "heading": "EXCHANGE OF INFORMATION",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Request for information",
      "url": "https://openlegislation.uk/eu-directive-2010-24/article-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Exchange of information without prior request",
      "url": "https://openlegislation.uk/eu-directive-2010-24/article-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": "Presence in administrative offices and participation in administrative enquiries",
      "url": "https://openlegislation.uk/eu-directive-2010-24/article-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "chapter/III",
      "kind": "chapter",
      "number": "III",
      "heading": "ASSISTANCE FOR THE NOTIFICATION OF DOCUMENTS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": "Request for notification of certain documents relating to claims",
      "url": "https://openlegislation.uk/eu-directive-2010-24/article-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/III"
    },
    {
      "path": "article/9",
      "kind": "article",
      "number": "9",
      "heading": "Means of notification",
      "url": "https://openlegislation.uk/eu-directive-2010-24/article-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/III"
    },
    {
      "path": "chapter/IV",
      "kind": "chapter",
      "number": "IV",
      "heading": "RECOVERY OR PRECAUTIONARY MEASURES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/10",
      "kind": "article",
      "number": "10",
      "heading": "Request for recovery",
      "url": "https://openlegislation.uk/eu-directive-2010-24/article-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "article/11",
      "kind": "article",
      "number": "11",
      "heading": "Conditions governing a request for recovery",
      "url": "https://openlegislation.uk/eu-directive-2010-24/article-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "article/12",
      "kind": "article",
      "number": "12",
      "heading": "Instrument permitting enforcement in the requested Member State and other accompanying documents",
      "url": "https://openlegislation.uk/eu-directive-2010-24/article-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "article/13",
      "kind": "article",
      "number": "13",
      "heading": "Execution of the request for recovery",
      "url": "https://openlegislation.uk/eu-directive-2010-24/article-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "article/14",
      "kind": "article",
      "number": "14",
      "heading": "Disputes",
      "url": "https://openlegislation.uk/eu-directive-2010-24/article-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "article/15",
      "kind": "article",
      "number": "15",
      "heading": "Amendment or withdrawal of the request for recovery assistance",
      "url": "https://openlegislation.uk/eu-directive-2010-24/article-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "article/16",
      "kind": "article",
      "number": "16",
      "heading": "Request for precautionary measures",
      "url": "https://openlegislation.uk/eu-directive-2010-24/article-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "article/17",
      "kind": "article",
      "number": "17",
      "heading": "Rules governing the request for precautionary measures",
      "url": "https://openlegislation.uk/eu-directive-2010-24/article-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "article/18",
      "kind": "article",
      "number": "18",
      "heading": "Limits to the requested authority’s obligations",
      "url": "https://openlegislation.uk/eu-directive-2010-24/article-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "article/19",
      "kind": "article",
      "number": "19",
      "heading": "Questions on limitation",
      "url": "https://openlegislation.uk/eu-directive-2010-24/article-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "article/20",
      "kind": "article",
      "number": "20",
      "heading": "Costs",
      "url": "https://openlegislation.uk/eu-directive-2010-24/article-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "chapter/V",
      "kind": "chapter",
      "number": "V",
      "heading": "GENERAL RULES GOVERNING ALL TYPES OF ASSISTANCE REQUESTS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/21",
      "kind": "article",
      "number": "21",
      "heading": "Standard forms and means of communication",
      "url": "https://openlegislation.uk/eu-directive-2010-24/article-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V"
    },
    {
      "path": "article/22",
      "kind": "article",
      "number": "22",
      "heading": "Use of languages",
      "url": "https://openlegislation.uk/eu-directive-2010-24/article-22",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V"
    },
    {
      "path": "article/23",
      "kind": "article",
      "number": "23",
      "heading": "Disclosure of information and documents",
      "url": "https://openlegislation.uk/eu-directive-2010-24/article-23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V"
    },
    {
      "path": "chapter/VI",
      "kind": "chapter",
      "number": "VI",
      "heading": "FINAL PROVISIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/24",
      "kind": "article",
      "number": "24",
      "heading": "Application of other agreements on assistance",
      "url": "https://openlegislation.uk/eu-directive-2010-24/article-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VI"
    },
    {
      "path": "article/25",
      "kind": "article",
      "number": "25",
      "heading": "Committee",
      "url": "https://openlegislation.uk/eu-directive-2010-24/article-25",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VI"
    },
    {
      "path": "article/26",
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      "heading": "Implementing provisions",
      "url": "https://openlegislation.uk/eu-directive-2010-24/article-26",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VI"
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    {
      "path": "article/27",
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      "number": "27",
      "heading": "Reporting",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VI"
    },
    {
      "path": "article/28",
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      "number": "28",
      "heading": "Transposition",
      "url": "https://openlegislation.uk/eu-directive-2010-24/article-28",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VI"
    },
    {
      "path": "article/29",
      "kind": "article",
      "number": "29",
      "heading": "Repeal of Directive 2008/55/EC",
      "url": "https://openlegislation.uk/eu-directive-2010-24/article-29",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VI"
    },
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      "path": "article/30",
      "kind": "article",
      "number": "30",
      "heading": "Entry into force",
      "url": "https://openlegislation.uk/eu-directive-2010-24/article-30",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VI"
    },
    {
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      "number": "31",
      "heading": "Addressees",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VI"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/eu-directive-2010-24/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
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    "retrieved_at": "2026-11-01T14:42:08.972069+00:00"
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}