Language of document :

Request for a preliminary ruling from the Riigikohus (Estonia) lodged on 29 May 2019 — Maksu- ja Tolliamet v Heavyinstall OÜ

(Case C-420/19)

Language of the case: Estonian

Referring court


Parties to the main proceedings

Applicant: Maksu- ja Tolliamet

Defendant: Heavyinstall OÜ

Question referred

Is Article 16 of Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures 1 to be interpreted as meaning that the court of the Member State which has received the request for precautionary measures, when ruling on that request on the basis of national law (which is possible for the requested court under the first sentence of Article 16), is bound to the view taken by the court of the State of establishment of the applicant in relation to the necessity and possibility of the precautionary measure when a document containing that view has been submitted to the court (last sentence of the second subparagraph of Article 16[(1)], according to which this document shall not be subject to any recognition, supplementing or replacement in the requested Member State)?


1 OJ 2010 L 84, p. 1.