{
  "url": "https://openlegislation.uk/eu-regulation-2011-1189/annex-II/division-4/division-1",
  "json_url": "https://openlegislation.uk/eu-regulation-2011-1189/annex-II/division-4/division-1.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/II/division/4/division/1",
  "kind": "division",
  "number": null,
  "heading": "Identification of the claim(s) [number]",
  "text": "1.. Reference:\n2.. Nature 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) other 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\n3.. Name of the tax/duty concerned:\n4.. Period or date concerned:\n5.. Date of establishment of the claim:\n6.. Date on which enforcement becomes possible:\n7.. Amount of the claim still due:\n□ principal amount:\n□ administrative penalties and fines:\n□ interest till date before the day the request is sent:\n□ costs till date before the day the request is sent:\n□ fees for certificates and similar documents issued in connection with administrative procedures related to the tax/duty concerned:\n□ total amount of this claim:\n8.. Date of notification of the initial instrument permitting enforcement in the applicant State: (name of the applicant State):\n□ Date:\n□ No date available\n9.. Office responsible for the assessment of the claim:\nName:\nAddress:\nOther contact details:\nLanguage(s) in which this office can be contacted:\n10.. Further information concerning the claim or the possibilities for contesting the payment obligation can be obtained from:\n□ the office indicated above\n□ the following office responsible for the Uniform instrument permitting enforcement:\nName:\nAddress:\nOther contact details:\nLanguage(s) in which this office can be contacted:",
  "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/II/division/4/division/1",
    "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."
}