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Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures Article 22

Use of languages

Article 22

1.   All requests for assistance, standard forms for notification and uniform instruments permitting enforcement in the requested Member States shall be sent in, or shall be accompanied by a translation into, the official language, or one of the official languages, of the requested Member State. The fact that certain parts thereof are written in a language other than the official language, or one of the official languages, of the requested Member State, shall not affect their validity or the validity of the procedure, in so far as that other language is one agreed between the Member States concerned. 2.   The documents for which notification is requested pursuant to Article 8 may be sent to the requested authority in an official language of the applicant Member State. 3.   Where a request is accompanied by documents other than those referred to in paragraphs 1 and 2, the requested authority may, where necessary, require from the applicant authority a translation of such documents into the official language, or one of the official languages of the requested Member State, or into any other language bilaterally agreed between the Member States concerned.

查看整部法規全文 → · 開啟所屬章節:CHAPTER V — GENERAL RULES GOVERNING ALL TYPES OF ASSISTANCE REQUESTS

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