{
  "url": "https://openlegislation.uk/eu-regulation-2011-1189/annex-I/division-B",
  "json_url": "https://openlegislation.uk/eu-regulation-2011-1189/annex-I/division-B.json",
  "legislation": "eur/2011/1189",
  "legislation_title": "Commission Implementing Regulation (EU) No 1189/2011 of 18 November 2011 laying down detailed rules in relation to certain provisions of Council Directive 2010/24/EU concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2011-1189",
  "path": "annex/I/division/B",
  "kind": "division",
  "number": "B",
  "heading": "PURPOSE OF THE NOTIFICATION",
  "text": "This notification is intended:\n□ to inform the addressee, about the document(s) to which this document is attached.\n□ to interrupt the period of limitation with regard to the claim(s) mentioned in the notified document(s).\n□ to confirm the addressee, about his/her obligation to pay the amounts mentioned under point D.\nPlease note that in case of non-payment, the authorities may take enforcement and/or precautionary measures to ensure the recovery of the claim(s). This may cause extra costs charged to the addressee.\nYou are the addressee of this notification, as you are considered to be:\n□ the principal debtor\n□ a co-debtor\n□ a person other than the (co-)debtor, liable for settlement of the taxes, duties and other measures, or for other claims relating to these taxes, duties and other measures, under the laws in force in the applicant State\n□ a person other than the (co-)debtor, holding assets belonging to, or having debts towards, the (co-)debtor or to any other person liable\n□ a third party which may become affected by enforcement measures concerning other persons\n(The following information will appear if the addressee of the notification is a person other than the (co-)debtor, holding assets belonging to, or having debts towards, the (co-)debtor or to any other person liable, or a third party which may become affected by enforcement measures concerning other persons:\nThe notified documents concern claims relating to taxes and duties, for which the following person(s) is (are) liable as\n□ the principal debtor: [name and address (known or assumed)]\n□ a co-debtor: [name and address (known or assumed)]\n□ a person other than the (co-)debtor, liable for settlement of the taxes, duties and other measures, or for other claims relating to these taxes, duties and other measures, under the laws in force in the applicant State: [name and address (known or assumed)]).\nThe applicant authority of the applicant State (name of the applicant State) invited the competent authorities of the requested State (name of the requested State) to make this notification before [date]. Please note that this date is not specifically related to any period of limitation.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Regulation (EU) 2017/1966 of 27 October 2017 amending Implementing Regulation (EU) No 1189/2011 as regards the communication of assistance requests and the follow-up to those requests."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2011/1189/annex/I/division/B",
    "retrieved_at": "2026-11-01T14:49:45.205569+00:00"
  },
  "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."
}