{
  "url": "https://openlegislation.uk/eu-regulation-2011-1189/annex-I/division-D",
  "json_url": "https://openlegislation.uk/eu-regulation-2011-1189/annex-I/division-D.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/D",
  "kind": "division",
  "number": "D",
  "heading": "DESCRIPTION OF THE NOTIFIED DOCUMENT(S)",
  "text": "Document [number]\nReference number:\nDate of establishment:\nNature of the notified document:\n□ Tax assessment\n□ Payment order\n□ Decision following an administrative appeal\n□ Other administrative document:\n□ Judgment or order of:\n□ Other judicial document:\nName of the claim(s) concerned (in the language of the applicant State):\nNature of the claim(s) concerned:\n□ a) customs duties\n□ b) value added tax\n□ c) excise duties\n□ d) tax on income or capital\n□ e) tax on insurance premiums\n□ f) inheritance and gift taxes\n□ g) national taxes and duties on immovable property, other than the abovementioned ones\n□ h) national taxes and duties on the use or ownership of means of transport\n□ i) ther taxes and duties levied by or on behalf of the applicant State\n□ j) taxes and duties levied by or on behalf of territorial or administrative subdivisions of the applicant State, excluding taxes and duties levied by local authorities\n□ k) taxes and duties levied by or on behalf of local authorities\n□ l) other tax-based claim\n□ m) refunds, interventions and other measures forming part of the system of total or partial financing of the European Agricultural Guarantee Fund (EAGF) and the European Agricultural Fund for Rural Development (EAFRD), including sums to be collected in connection with these actions, and levies and other duties provided for under the common organisation of the market for the sugar sector\nAmount of the claim(s) concerned:\n□ Principal amount:\n□ Administrative penalties and fines:\n□ Interest up to [date]:\n□ Costs up to [date]:\n□ Fees for certificates and similar documents issued in connection with administrative procedures related to the claim mentioned under point [x]:\n□ Total amount for this (these) claim(s):\nThe amount mentioned under point [x] should be paid:\n□ before:\n□ within [number] days following the date of this notification\n□ without any further delay\nThis payment should be made to:\nHolder of the bank account:\nInternational Bank Account Number (IBAN):\nBank Identification Code (BIC):\nName of the bank:\nReference to be used for the payment:\nThe addressee can reply to the document(s) that is (are) hereby notified.\n□ Last day for replying:\n□ Time period for replying:\n— Name and address of the authority to whom a reply can be sent:\nPossibility to contest:\n□ The period to contest the claim or the notified document(s) has already come to its end.\n□ Last day for contesting the claim:\n□ Time period to contest the claim: [number of days] following\n□ the date of this notification.\n□ the establishment of the notified document(s)\n□ another date:\n— Name and address of the authority where a contestation has to be submitted:\nPlease note that disputes concerning the claim, the instrument permitting enforcement or any other document originating from the authorities of the applicant State (name of applicant State), fall within the competence of the competent bodies of the applicant State (name of applicant State), in accordance with □ Article 14 of Directive 2010/24/EU.\nAny such dispute is governed by the procedural and language rules applying in the applicant State (name of applicant State).\n□ Please note that the recovery may begin before the end of the period within which the claim may be contested.\nOther information:",
  "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/D",
    "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."
}