Attuazione della direttiva 2010/24/UE relativa all'assistenza reciproca in materia di recupero dei crediti risultanti da dazi, imposte ed altre misure.

This legislative decree implements EU Directive 2010/24/EU, which establishes rules for cooperation between Member States to recover tax and customs claims. It aims to ensure that tax debts and customs duties are collected effectively across borders, preventing evasion and ensuring fair competition within the single market. Tax authorities and customs agencies in Italy are directly affected. The measure streamlines the process for one Member State to request assistance from another to recover outstanding debts, ensuring that cross-border financial obligations are met.