Loi du 21 juillet 2012 portant transposition de la directive 2010/24/UE du Conseil du 16 mars 2010 concernant l’assistance mutuelle en matière de recouvrement des créances relatives aux taxes, impôts, droits et autres mesures.

This law implements an EU directive on mutual assistance between member states for recovering tax-related debts. It ensures that national authorities can help each other collect taxes, duties, and other levies owed in another EU country. This affects individuals and businesses with outstanding tax liabilities across the EU. It aims to improve tax collection and prevent tax evasion by facilitating cross-border debt recovery.