Loi du 20 décembre 2002 concernant l'assistance mutuelle en matière de recouvrement dans la Communauté Européenne des créances relatives à certains impôts, cotisations, droits, taxes et autres mesures Mémorial A n° 153 du 31/12/2002 p. 3714

This law establishes a framework for mutual assistance between EU Member States to recover unpaid tax debts, duties, and other public claims. It ensures that debts owed to one member state can be collected more effectively when the debtor is located in another member state. This affects individuals and businesses with outstanding tax liabilities or public debts within the EU, as it simplifies the process for national authorities to recover these funds across borders.