Donnellan v Revenue Commissioners

European Union – Civil and commercial matters. Article 14(1) and (2) of Directive (EU) 2010/24, read in the light of art 47 of the Charter of Fundamental Rights of the European Union, should be interpreted as not precluding an authority of a member state from refusing to enforce a request for recovery concerning a claim relating to a fine imposed in another member state on the ground that the decision imposing that fine had not been properly notified to the person concerned before the request for recovery had been made to that authority pursuant to that directive. The Court of Justice of the European Union so held in proceedings concerning the recovery of a claim consisting of a fine imposed on an Irish national by a Greek customs authority.

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