D15a32 - What happens if a request for enforcement or notification of a penalty or fine is sent to the Grand Duchy of Luxembourg by another Member State?

Unless a reasoned refusal is issued, the Director of the ITM shall recognise the decision and take all measures necessary for its enforcement without any further formality.

A decision imposing an administrative penalty or fine or a request for enforcement shall be notified to the service provider (undertaking established in Luxembourg) by registered letter, no later than one month after receipt of the application by the requesting authority of another Member State.

In the context of notification of the decision imposing an administrative penalty or fine, the relevant document or documents underlying that decision must accompany the decision.

The ITM shall, as promptly as possible, inform the requesting authority of:

1. the action taken on its request for notification and enforcement and, more specifically, of the date on which the addressee was notified;
2. the grounds of refusal in the event of its refusing to take action on a request to notify a decision imposing a penalty or enforcement of a penalty.

The Registration Duties, Estates and VAT authority (Administration de l'enregistrement, des domaines et de la TVA) shall be entrusted with the recovery of the penalties notified to it by the Director of the ITM by means of a copy of the decision. Recovery shall be pursued as in the case of registration proceedings and the sums obtained following enforcement of the decision shall accrue to the Public Treasury.