Commission Directive 2002/94/EC (repealed)Show full title

Commission Directive 2002/94/EC of 9 December 2002 laying down detailed rules for implementing certain provisions of Council Directive 76/308/EEC on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures (repealed)

Article 4

The request for information may relate to:

1.

the debtor;

2.

any person liable for settlement of the claim under the law in force in the Member State in which the applicant authority is situated (hereinafter ‘the Member State of the applicant authority’);

3.

any third party holding assets belonging to one of the persons mentioned under point 1 or 2.