Analysis: “Foreign decisions on precautionary measures regarding tax claims are binding for the courts of the requested Member State” by Ivan Lazarov

Article 16 of Directive 2010/24 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures (the Mutual Assistance Directive) provides the possibility for a Member State with a potential future tax claim to guarantee later recovery of it by taking precautionary measures with respect to taxpayers holding property in other Member States. According to the provision, the authorities of the requested Member State must take the precautionary measures if ‘allowed by its national law and in accordance with its administrative practices’. In Heavyinstall (C-420/19) the Court of Justice had to decide whether this condition allows the courts of the requested Member State to evaluate if taking the precautionar